Analysis
HTS 2912.29.60 covers other: other under heading 2912 (aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
Within this group the rate runs from duty-free to 5.5%. Compared with 2912.29.30 (3,4-Dimethylbenzaldehyde; Paraldehyde, USP grade; andp-Tolualdehyde), 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 13 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.
For statistics it divides in two: 2912.29.60.10 for odoriferous or flavoring compounds and 2912.29.60.90 for other. Both pay the same duty; the suffix records which kind was imported.
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.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2912.29.10 | Phenylacetaldehyde | 5.5% |
| 2912.29.30 | 3,4-Dimethylbenzaldehyde; Paraldehyde, USP grade; andp-Tolualdehyde | Free |