Analysis
Subheading 2915.60 covers butanoic acids, pentanoic acids, their salts and esters, within heading 2915. 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 2 US tariff lines below it are national.
None of its 2 lines is duty-free at the general rate. Rates run from 2.1% to 5.5% with a median of 3.8%, so the line you choose sets the duty.
The US splits it as follows: 2915.60.10 for butanoic acids, pentanoic acids, their salts and esters: aromatic (5.5%) and 2915.60.50 for butanoic acids, pentanoic acids, their salts and esters: other (2.1%).
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.
Goods only reach 2915.60 once they fall within heading 2915 (saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2915.60.10 | Butanoic acids, pentanoic acids, their salts and esters: aromatic | 5.5% |
| 2915.60.50 | Butanoic acids, pentanoic acids, their salts and esters: other | 2.1% |