Analysis
HTS 2914.40.60 covers 1,3-Dihydroxyacetone under heading 2914 (ketones and quinones, whether or not with other oxygen function, and their halogenated…).
Rates on the nearby lines range from 4% to 5.5%. The costliest confusion would be with 2914.40.40 (aromatic: other) at 5.5%, a difference of 5.5 points on the customs value.
There is no general-rate duty on this line, which puts it with roughly 26% of the 1050 tariff lines in chapter 29 that are also free. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The other lines in the same group are 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%) and 2914.40.90 (other: other, 4.8%).
Goods from countries without normal trade relations pay the column 2 rate of 20% instead of nothing, so origin decides between free entry and a 20% duty.
Census statistics map these goods to NAICS 325199 (All Other Basic Organic Chemical Manufacturing), an industry of 894 US establishments employing 77,304 people, the industry a domestic producer of these goods reports under.
Neighbouring 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% |
| 2914.40.90 | Other: other | 4.8% |