Analysis
Subheading 2921.43 covers toluidines and their derivatives; salts thereof, within heading 2921. 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 8 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 2921.43.15 (α,α,α-Trifluoro-2,6-dinitro-N,N-dipropyl-p-…) and 2921.43.19 (α,α,α-Trifluoro-o-toluidine…).
2 of its 8 lines with a percentage rate are duty-free at the general rate (25%) and 6 are dutiable, from duty-free up to 6.5%. The median line pays 6.5%.
The US splits it as follows: 2921.43.04 for 3-Chloro-o-toluidine; and 6-Chloro-o-toluidine (duty-free), 2921.43.08 for 4-Chloro-o-toluidine and hydrochloride; 5-Chloro-o-toluidine… (5.8%), 2921.43.15 for α,α,α-Trifluoro-2,6-dinitro-N,N-dipropyl-p- toluidine (Trifluralin) (6.5%), 2921.43.19 for α,α,α-Trifluoro-o-toluidine; andα,α,α-Trifluoro-6-chloro-m-toluidine (6.5%), 2921.43.22 for n-Ethyl-N-(2-methyl-2-propenyl)-2,6-… (6.5%), 2921.43.24 for 2-Amino-5-chloro-4-ethyl benzenesulfonic acid… (duty-free), 2921.43.40 for products described in additional U.S. note 3 to section VI (6.5%) and 2921.43.90 for other: other (6.5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2921.43.04 | 3-Chloro-o-toluidine; and 6-Chloro-o-toluidine | Free |
| 2921.43.08 | 4-Chloro-o-toluidine and hydrochloride; 5-Chloro-o-toluidine; 6-Chloro-2-toluidine-4-sulfonic acid; 4-Chloro-α,α,α-trifluoro-o- toluidine; 2,6-Dichloro-m-toluidine;N,N- Dimethyl-p-toluidine;N-Ethyl-N-benzyl-m-toluidine; andN-Ethyl-o-toluidine | 5.8% |
| 2921.43.15 | α,α,α-Trifluoro-2,6-dinitro-N,N-dipropyl-p- toluidine (Trifluralin) | 6.5% |
| 2921.43.19 | α,α,α-Trifluoro-o-toluidine; andα,α,α-Trifluoro-6-chloro-m-toluidine | 6.5% |
| 2921.43.22 | N-Ethyl-N-(2-methyl-2-propenyl)-2,6- dinitro-4-(trifluoromethyl)benzenamine | 6.5% |
| 2921.43.24 | 2-Amino-5-chloro-4-ethyl benzenesulfonic acid; 2-Amino-5-chloro-p-toluenesulfonic acid;p-Nitro-o-toluidine; and 3-(Trifluoromethyl) aniline (m-Aminobenzotrifluoride) | Free |
| 2921.43.40 | Products described in additional U.S. note 3 to section VI | 6.5% |
| 2921.43.90 | Other: other | 6.5% |