Analysis
HTS 2916.34.10 covers phenylacetic acid (α-Toluic acid) under heading 2916 (unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides…).
Neighbouring lines carry rates from duty-free to 6.5%, so the exact line matters. The widest gap is with 2916.34.55 (other: other), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 6.5 percentage points.
The general duty rate is 6.5% of the customs value, which is above most the rates in chapter 29 (83rd percentile of 1050 lines with an ad valorem rate). On a shipment valued at $10,000 that is $650 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 6.5%. 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.
The other lines in the same group are 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%) and 2916.34.55 (other: other, duty-free).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |