Analysis
HTS 2912.12.00 covers ethanal (Acetaldehyde) under heading 2912 (aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes…).
Within this group the rate runs from duty-free to 5.5%. Compared with 2912.50.10 (cyclic polymers of aldehydes: metaldehyde), which pays duty-free, a misclassification either way moves the duty by 5.5 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 5.5%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 71%, 12.9 times the general rate.
The general duty rate is 5.5% of the customs value, which is in the middle of the rates in chapter 29 (55th percentile of 1050 lines with an ad valorem rate). On a shipment valued at $10,000 that is $550 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2912.11.00 | Methanal (Formaldehyde) | 2.8% |
| 2912.19.10 | Odoriferous or flavoring compounds: citral | 5.5% |
| 2912.19.20 | Odoriferous or flavoring compounds: other | 4.8% |
| 2912.19.25 | Butanal (Butyraldehyde, normal isomer) | 5.5% |
| 2912.19.30 | Other: glyoxal | 3.7% |
| 2912.19.40 | Other: isobutanal | 5.5% |
| 2912.19.50 | Other: other | 5.5% |
| 2912.21.00 | Cyclic aldehydes without other oxygen function: benzaldehyde | 5.5% |
| 2912.29.10 | Phenylacetaldehyde | 5.5% |
| 2912.29.30 | 3,4-Dimethylbenzaldehyde; Paraldehyde, USP grade; andp-Tolualdehyde | Free |
| 2912.29.60 | Other: other | 5.5% |
| 2912.41.00 | Vanillin (4-Hydroxy-3-methoxybenzaldehyde) | 5.5% |
| 2912.42.00 | Ethylvanillin (3-Ethoxy-4-hydroxybenzaldehyde) | 5.5% |
| 2912.49.10 | Aromatic: p-Anisaldehyde | 5.5% |
| 2912.49.15 | p-Hydroxybenzaldehyde | Free |
| 2912.49.26 | Aromatic: other | 5.5% |
| 2912.49.55 | Hydroxycitronellal | 4.8% |
| 2912.49.60 | Aldehyde-alcohols: other | 5.1% |
| 2912.49.90 | Other: other | 4.8% |
| 2912.50.10 | Cyclic polymers of aldehydes: metaldehyde | Free |
| 2912.50.50 | Cyclic polymers of aldehydes: other | 5.5% |
| 2912.60.00 | Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde: paraformaldehyde | 5.1% |