Analysis
Subheading 2914.40 covers ketone-alcohols and ketone-aldehydes, within heading 2914. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 5 US tariff lines below it are national.
1 of its 5 lines with a percentage rate are duty-free at the general rate (20%) and 4 are dutiable, from duty-free up to 5.5%. The median line pays 4.8%.
The spread of 5.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.5%, applies to 2914.40.20 (1,2,3-Indantrione monohydrate (Ninhydrin)) and 2914.40.40 (aromatic: other).
The US splits it as follows: 2914.40.10 for 4-Hydroxy-4-methylpentan-2-one (Diacetone alcohol) (4%), 2914.40.20 for 1,2,3-Indantrione monohydrate (Ninhydrin) (5.5%), 2914.40.40 for aromatic: other (5.5%), 2914.40.60 for 1,3-Dihydroxyacetone (duty-free) and 2914.40.90 for other: other (4.8%).
By Census's concordance, most of its statistical lines are made by All Other Basic Organic Chemical Manufacturing (325199). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2914.40.10 | 4-Hydroxy-4-methylpentan-2-one (Diacetone alcohol) | 4% |
| 2914.40.20 | 1,2,3-Indantrione monohydrate (Ninhydrin) | 5.5% |
| 2914.40.40 | Aromatic: other | 5.5% |
| 2914.40.60 | 1,3-Dihydroxyacetone | Free |
| 2914.40.90 | Other: other | 4.8% |