Analysis
HTS 2919.10.00 covers tris(2,3-dibromopropyl phosphate) under heading 2919 (phosphoric esters and their salts, including lactophosphates; their halogenated…).
Rates on the nearby lines range from duty-free to 6.5%. The costliest confusion would be with 2919.90.15 (triphenyl phosphate) at duty-free, a difference of 3.7 points on the customs value.
The general duty rate is 3.7% of the customs value, which is in the middle of the rates in chapter 29 (34th percentile of 1050 lines with an ad valorem rate). On a shipment valued at $10,000 that is $370 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 13 others can enter duty-free instead of paying 3.7%. 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 column 2 rate, for countries without normal trade relations, is 25%, 6.8 times the general rate.
The other lines in the same group are 2919.90.15 (triphenyl phosphate, duty-free), 2919.90.25 (plasticizers: other, 6.5%), 2919.90.30 (aromatic: other, 6.5%) and 2919.90.50 (other: other, 3.7%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2919.90.15 | Triphenyl phosphate | Free |
| 2919.90.25 | Plasticizers: other | 6.5% |
| 2919.90.30 | Aromatic: other | 6.5% |
| 2919.90.50 | Other: other | 3.7% |