Analysis
HTS 2912.19.20 covers odoriferous or flavoring compounds: other under heading 2912 (aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes…).
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 4.8%. 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.
Within this group the rate runs from 3.7% to 5.5%. Compared with 2912.19.30 (other: glyoxal), which pays 3.7%, a misclassification either way moves the duty by 1.1 percentage points.
The column 2 rate, for countries without normal trade relations, is 45%, 9.4 times the general rate.
The general duty rate is 4.8% of the customs value, which is in the middle of the rates in chapter 29 (44th percentile of 1050 lines with an ad valorem rate). On a shipment valued at $10,000 that is $480 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2912.19.10 | Odoriferous or flavoring compounds: citral | 5.5% |
| 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% |