Analysis
Subheading 2916.34 covers phenylacetic acid and its salts, within heading 2916. 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 4 US tariff lines below it are national.
The spread of 6.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.5%, applies to 2916.34.10 (phenylacetic acid (α-Toluic acid)) and 2916.34.15 (odoriferous or flavoring compounds).
1 of its 4 lines with a percentage rate are duty-free at the general rate (25%) and 3 are dutiable, from duty-free up to 6.5%. The median line pays 6.5%.
The US splits it as follows: 2916.34.10 for phenylacetic acid (α-Toluic acid) (6.5%), 2916.34.15 for odoriferous or flavoring compounds (6.5%), 2916.34.25 for products described in additional U.S. note 3 to section VI (6.5%) and 2916.34.55 for other: other (duty-free).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2916.34.10 | Phenylacetic acid (α-Toluic acid) | 6.5% |
| 2916.34.15 | Odoriferous or flavoring compounds | 6.5% |
| 2916.34.25 | Products described in additional U.S. note 3 to section VI | 6.5% |
| 2916.34.55 | Other: other | Free |