Analysis
HTS 2921.43.40 covers products described in additional U.S. note 3 to section VI under heading 2921 (amine-function compounds).
Rates on the nearby lines range from duty-free to 6.5%. The costliest confusion would be with 2921.43.24 (2-Amino-5-chloro-4-ethyl benzenesulfonic acid…) at duty-free, a difference of 6.5 points on the customs value.
The general duty rate is 6.5% of the customs value, which is above most the rates in chapter 29 (83rd percentile of 1050 lines with an ad valorem rate). On a shipment valued at $10,000 that is $650 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 6.5%. 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.
Census statistics map these goods to NAICS 325194 (Cyclic Crude, Intermediate, and Gum and Wood Chemical Manufacturing), an industry of 68 US establishments employing 5,542 people, the industry a domestic producer of these goods reports under.
Neighbouring 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 |
| 2921.43.90 | Other: other | 6.5% |