Analysis
HTS 2918.13.10 covers potassium antimony tartrate (Tartar emetic) under heading 2918 (carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides…).
Rates on the nearby lines range from duty-free to 4.4%. The costliest confusion would be with 2918.13.50 (salts and esters of tartaric acid: other) at 4.4%, a difference of 4.4 points on the customs value.
There is no general-rate duty on this line, which puts it with roughly 26% of the 1050 tariff lines in chapter 29 that are also free. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The other lines in the same group are 2918.13.20 (potassium bitartrate (Cream of tartar), duty-free), 2918.13.30 (potassium sodium tartrate (Rochelle salts), duty-free) and 2918.13.50 (salts and esters of tartaric acid: other, 4.4%).
Census statistics map these goods to NAICS 325199 (All Other Basic Organic Chemical Manufacturing), an industry of 894 US establishments employing 77,304 people, the industry a domestic producer of these goods reports under.
Goods from countries without normal trade relations pay the column 2 rate of 4% instead of nothing, so origin decides between free entry and a 4% duty.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2918.13.20 | Potassium bitartrate (Cream of tartar) | Free |
| 2918.13.30 | Potassium sodium tartrate (Rochelle salts) | Free |
| 2918.13.50 | Salts and esters of tartaric acid: other | 4.4% |