Analysis
HTS 2918.19.60 covers other: malic acid under heading 2918 (carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides…).
Within this group the rate runs from duty-free to 6.5%. Compared with 2918.19.12 (phenylglycolic acid (Mandelic acid), its salts and esters: mandelic…), which pays duty-free, a misclassification either way moves the duty by 4 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 13 others can enter duty-free instead of paying 4%. 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 general duty rate is 4% of the customs value, which is in the middle of the rates in chapter 29 (41st percentile of 1050 lines with an ad valorem rate). On a shipment valued at $10,000 that is $400 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 25%, 6.2 times the general rate.
Neighbouring 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% |
| 2918.19.90 | Other: other | 4% |