Analysis
HTS 2915.90.10 covers fatty acids of animal or vegetable origin 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.
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 5%. 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.
Within this group the rate runs from 3.8% to 5.5%. Compared with 2915.90.50 (other: other), which pays 3.8%, a misclassification either way moves the duty by 1.2 percentage points.
For statistics it divides in two: 2915.90.10.10 for lauric acid and 2915.90.10.50 for other. Both pay the same duty; the suffix records which kind was imported.
The general duty rate is 5% of the customs value, which is in the middle of the rates in chapter 29 (45th percentile of 1050 lines with an ad valorem rate). On a shipment valued at $10,000 that is $500 in duty before any Chapter 99 additions or preference claims.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2915.90.14 | Other: valproic acid | 4.2% |
| 2915.90.18 | Other: other | 4.2% |
| 2915.90.20 | Other: aromatic | 5.5% |
| 2915.90.50 | Other: other | 3.8% |