Analysis
HTS 2916.39.15 covers other: ibuprofen under heading 2916 (unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides…).
Within this group the rate runs from duty-free to 6.5%. Compared with 2916.39.77 (esters of phenylacetic acid), which pays duty-free, a misclassification either way moves 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.
Census statistics map these goods to NAICS 325412 (Pharmaceutical Preparation Manufacturing), an industry of 1,436 US establishments employing 170,029 people. That concordance is how imports of this line are compared with US output.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2916.39.03 | Benzoic anhydride;tert-Butyl peroxybenzoate;p-Nitrobenzoyl chloride; 2-Nitro-m-toluic acid; and 3-Nitro-o-toluic acid | 6.5% |
| 2916.39.04 | m-Chloroperoxybenzoic acid; andp-Sulfobenzoic acid, potassium salt | Free |
| 2916.39.06 | Other: cinnamic acid | 6.5% |
| 2916.39.08 | 4-Chloro-3-nitrobenzoic acid | 6.5% |
| 2916.39.12 | 4-Chloro-3,5-dinitrobenzoic acid and its esters | 6.5% |
| 2916.39.16 | 4-Chlorobenzoic acid | 6.5% |
| 2916.39.17 | 2,2-Dichlorophenylacetic acid, ethyl ester; andm-Toluic acid | Free |
| 2916.39.21 | Odoriferous or flavoring compounds | 6.5% |
| 2916.39.46 | Products described in additional U.S. note 3 to section VI | 6.5% |
| 2916.39.77 | Esters of phenylacetic acid | Free |
| 2916.39.79 | Other: other | 6.5% |