Analysis
HTS 2915.39.45 covers odoriferous or flavoring compounds: other under heading 2915 (saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
Rates on the nearby lines range from duty-free to 5.5%. The costliest confusion would be with 2915.39.60 (bis(bromoacetoxy)butene) at duty-free, a difference of 4.8 points on the customs value.
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 4.8%. 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 column 2 rate, for countries without normal trade relations, is 45%, 9.4 times the general rate.
For statistics it divides in two: 2915.39.45.10 for n-Propyl acetate and 2915.39.45.50 for other. Both pay the same duty; the suffix records which kind was imported.
The general duty rate is 4.8% of the customs value, which is in the middle of the rates in chapter 29 (44th percentile of 1050 lines with an ad valorem rate). On a shipment valued at $10,000 that is $480 in duty before any Chapter 99 additions or preference claims.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2915.39.10 | Odoriferous or flavoring compounds: benzyl acetate | 5.5% |
| 2915.39.20 | Odoriferous or flavoring compounds: other | 5.5% |
| 2915.39.31 | Products described in additional U.S. note 3 to section VI | 5.5% |
| 2915.39.35 | Other: other | 5.5% |
| 2915.39.40 | Odoriferous or flavoring compounds: linalyl acetate | 5.5% |
| 2915.39.47 | Acetates of polyhydric alcohols or of polyhydric alcohol ethers | 5.5% |
| 2915.39.60 | Bis(bromoacetoxy)butene | Free |
| 2915.39.70 | Other: isobutyl acetate | 5.5% |
| 2915.39.80 | 2-Ethoxyethyl acetate (Ethylene glycol, monoethyl ether acetate) | 5.5% |
| 2915.39.90 | Other: other | 3.7% |