Analysis
HTS 2914.40.10 covers 4-Hydroxy-4-methylpentan-2-one (Diacetone alcohol) under heading 2914 (ketones and quinones, whether or not with other oxygen function, and their halogenated…).
Neighbouring lines carry rates from duty-free to 5.5%, so the exact line matters. The widest gap is with 2914.40.60 (1,3-Dihydroxyacetone), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 4 percentage points.
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%. 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 4% of the customs value, which is in the middle of the rates in chapter 29 (41st percentile of 1050 lines with an ad valorem rate). On a shipment valued at $10,000 that is $400 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 25%, 6.2 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |