Analysis
HTS 2912.50.10 covers cyclic polymers of aldehydes: metaldehyde 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 2912.50.50 (cyclic polymers of aldehydes: other), which pays 5.5%, a misclassification either way moves the duty by 5.5 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 40% instead of nothing, so origin decides between free entry and a 40% duty.
The normal trade relations rate here is zero, shared by about 26% of the 1050 tariff lines in chapter 29, a useful check when a neighbouring dutiable line is a candidate. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
Census statistics map these goods to NAICS 325199 (All Other Basic Organic Chemical Manufacturing), an industry of 894 US establishments employing 77,304 people. That concordance is how imports of this line are compared with US output.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2912.11.00 | Methanal (Formaldehyde) | 2.8% |
| 2912.12.00 | Ethanal (Acetaldehyde) | 5.5% |
| 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% |
| 2912.50.50 | 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% |