Analysis
HTS 2912.29.10 covers phenylacetaldehyde under heading 2912 (aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes…).
Rates on the nearby lines range from duty-free to 5.5%. The costliest confusion would be with 2912.29.30 (3,4-Dimethylbenzaldehyde; Paraldehyde, USP grade; andp-Tolualdehyde) at duty-free, a difference of 5.5 points on the customs value.
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 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.
The other lines in the same group are 2912.29.30 (3,4-Dimethylbenzaldehyde; Paraldehyde, USP grade…, duty-free) and 2912.29.60 (other: other, 5.5%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2912.29.30 | 3,4-Dimethylbenzaldehyde; Paraldehyde, USP grade; andp-Tolualdehyde | Free |
| 2912.29.60 | Other: other | 5.5% |