Analysis
HTS 2914.50.50 covers ketone-phenols and ketones with other oxygen function: other under heading 2914 (ketones and quinones, whether or not with other oxygen function, and their halogenated…).
Within this group the rate runs from duty-free to 5.5%. Compared with 2914.50.10 (5-Benzoyl-4-hydroxy-2-methoxybenzene-sulfonic acid), which pays duty-free, a misclassification either way moves the duty by 4 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 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 other lines in the same group are 2914.50.10 (5-Benzoyl-4-hydroxy-2-methoxybenzene-sulfonic acid, duty-free) and 2914.50.30 (aromatic: other, 5.5%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2914.50.10 | 5-Benzoyl-4-hydroxy-2-methoxybenzene-sulfonic acid | Free |
| 2914.50.30 | Aromatic: other | 5.5% |