Analysis
Subheading 2917.39 covers other, within heading 2917. 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 8 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 2917.39.04 (1,2,4-Benzenetricarboxylic acid, 1,2-dianhydride…) and 2917.39.15 (other: isophthalic acid).
2 of its 8 lines with a percentage rate are duty-free at the general rate (25%) and 6 are dutiable, from duty-free up to 6.5%. The median line pays 6.5%.
The US splits it as follows: 2917.39.04 for 1,2,4-Benzenetricarboxylic acid, 1,2-dianhydride (Trimellitic… (6.5%), 2917.39.08 for naphthalic anhydride (duty-free), 2917.39.12 for 4,4'-(Hexafluoroisopropylidene)bis(phthalic anhydride) (duty-free), 2917.39.15 for other: isophthalic acid (6.5%), 2917.39.17 for tetrabromophthalic anhydride (6.5%), 2917.39.20 for other: plasticizers (6.5%), 2917.39.30 for products described in additional U.S. note 3 to section VI (6.5%) and 2917.39.70 for other: other (6.5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2917.39.04 | 1,2,4-Benzenetricarboxylic acid, 1,2-dianhydride (Trimellitic anhydride); Phthalic acid; and 4-Sulfo-1,8-naphthalic anhydride | 6.5% |
| 2917.39.08 | Naphthalic anhydride | Free |
| 2917.39.12 | 4,4'-(Hexafluoroisopropylidene)bis(phthalic anhydride) | Free |
| 2917.39.15 | Other: isophthalic acid | 6.5% |
| 2917.39.17 | Tetrabromophthalic anhydride | 6.5% |
| 2917.39.20 | Other: plasticizers | 6.5% |
| 2917.39.30 | Products described in additional U.S. note 3 to section VI | 6.5% |
| 2917.39.70 | Other: other | 6.5% |