Analysis
Subheading 2918.19 covers other, within heading 2918. 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 7 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 2918.19.15 (phenylglycolic acid (Mandelic acid), its salts…) and 2918.19.20 (products described in additional U.S. note 3 to…).
1 of its 7 lines with a percentage rate are duty-free at the general rate (14%) and 6 are dutiable, from duty-free up to 6.5%. The median line pays 5.8%.
The US splits it as follows: 2918.19.11 for benzilic acid, methyl ester (5.8%), 2918.19.12 for phenylglycolic acid (Mandelic acid), its salts and esters: mandelic… (duty-free), 2918.19.15 for phenylglycolic acid (Mandelic acid), its salts and esters: other (6.5%), 2918.19.20 for products described in additional U.S. note 3 to section VI (6.5%), 2918.19.31 for other: other (6.5%), 2918.19.60 for other: malic acid (4%) and 2918.19.90 for other: other (4%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2918.19.11 | Benzilic acid, methyl ester | 5.8% |
| 2918.19.12 | Phenylglycolic acid (Mandelic acid), its salts and esters: mandelic acid | Free |
| 2918.19.15 | Phenylglycolic acid (Mandelic acid), its salts and esters: other | 6.5% |
| 2918.19.20 | Products described in additional U.S. note 3 to section VI | 6.5% |
| 2918.19.31 | Other: other | 6.5% |
| 2918.19.60 | Other: malic acid | 4% |
| 2918.19.90 | Other: other | 4% |