Analysis
HTS 2920.23.00 covers trimethyl phosphite under heading 2920 (esters of other inorganic acids of nonmetals (excluding esters of hydrogen halides) and…).
Neighbouring lines carry rates from duty-free to 6.5%, so the exact line matters. The widest gap is with 2920.11.00 (parathion (ISO) and parathion-methyl (ISO) (methyl-parathion)), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 3.7 percentage points.
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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2920.11.00 | Parathion (ISO) and parathion-methyl (ISO) (methyl-parathion) | Free |
| 2920.19.10 | O,O-Dimethyl-O-(4-nitro-m-tolyl)phosphoro- thioate (Fenitrothion) | 6.5% |
| 2920.19.40 | Aromatic: other | 6.5% |
| 2920.19.50 | Other: other | 3.7% |
| 2920.21.00 | Dimethyl phosphite | 3.7% |
| 2920.22.00 | Phosphite esters and their salts; their halogenated, sulfonated, nitrated or nitrosated derivatives: diethyl phosphite | 3.7% |
| 2920.24.00 | Triethyl phosphite | 3.7% |
| 2920.29.00 | Phosphite esters and their salts; their halogenated, sulfonated, nitrated or nitrosated derivatives: other | 3.7% |
| 2920.30.00 | Esters of other inorganic acids of nonmetals (excluding esters of hydrogen halides) and their salts; their halogenated, sulfonated, nitrated or nitrosated derivatives: endosulfan (ISO) | 3.7% |
| 2920.90.10 | Aromatic: pesticides | 6.5% |
| 2920.90.20 | Aromatic: other | 6.5% |
| 2920.90.51 | Other: other | 3.7% |