Analysis
HTS 2921.45.60 covers products described in additional U.S. note 3 to section VI under heading 2921 (amine-function compounds).
Within this group the rate runs from duty-free to 6.5%. Compared with 2921.45.25 (mixtures of 5- and 8-amino-2-naphthalene- sulfonic acid…), which pays duty-free, a misclassification either way moves the duty by 6.5 percentage points.
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 14 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.
The other lines in the same group are 2921.45.10 (7-Amino-1,3-naphthalenedisulfonic acid and its salts…, 6.5%), 2921.45.20 (3-Amino-2,7-naphthalenedisulfonic acid…, 5.8%), 2921.45.25 (mixtures of 5- and 8-amino-2-naphthalene- sulfonic acid…, duty-free) and 2921.45.90 (other: other, 6.5%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2921.45.10 | 7-Amino-1,3-naphthalenedisulfonic acid and its salts; 5-Amino-2-naphthalenesulfonic acid and its salts; 8-Amino-1-naphthalenesulfonic acid and its salts; andN-Phenyl-2-naphthylamine | 6.5% |
| 2921.45.20 | 3-Amino-2,7-naphthalenedisulfonic acid; 4-Amino-1-naphthalenesulfonic acid, sodium salt; 5-Amino-1-naphthalenesulfonic acid (Laurent's acid); 8-Amino-2-naphthalenesulfonic acid and its salts; 7-Amino-1,3,6-naphthalenetrisulfonic acid; 8-Anilino-1-naphthalenesulfonic acid (Phenyl Peri acid) and its salts; andN-Ethyl-1-naphthylamine | 5.8% |
| 2921.45.25 | Mixtures of 5- and 8-amino-2-naphthalene- sulfonic acid; 2-Naphthylamine-6-sulfonic acid; ando-Naphthionic acid (1-amino- 2-naphthalene- sulfonic acid) | Free |
| 2921.45.90 | Other: other | 6.5% |