Analysis
Subheading 2922.21 covers aminohydroxynaphthalenesulfonic acids and their salts, within heading 2922. 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 4 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 2922.21.40 (products described in additional U.S. note 3 to…) and 2922.21.50 (other: other).
1 of its 4 lines with a percentage rate are duty-free at the general rate (25%) and 3 are dutiable, from duty-free up to 6.5%. The median line pays 6.15%.
The US splits it as follows: 2922.21.10 for 1-Amino-8-hydroxy-3,6-naphthalenedisulfonic acid… (5.8%), 2922.21.25 for 1-Amino-8-hydroxy-4,6-naphthalenedisulfonic acid, monosodium salt (duty-free), 2922.21.40 for products described in additional U.S. note 3 to section VI (6.5%) and 2922.21.50 for other: other (6.5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2922.21.10 | 1-Amino-8-hydroxy-3,6-naphthalenedisulfonic acid; 4-Amino-5-hydroxy-1,3-naphthalenedisulfonic acid (Chicago acid); 4-Amino-5-hydroxy-1,3-naphthalenedisulfonic acid, potassium salt; 4-Amino-5-hydroxy-1,3-naphthalenedisulfonic acid, sodium salt; 4-Amino-5-hydroxy-2,7-naphthalenedisulfonic acid, monosodium salt (H acid, monosodium salt); 4-Amino-5-hydroxy-2,7-naphthalenedisulfonic acid, potassium salt (H acid, monopotassium salt); 4-Amino-3-hydroxy-1-naphthalenesulfonic acid; 6-Amino-1-naphthol-3-sulfonic acid and its salts; and 8-Amino-1-naphthol-5-sulfonic acid and its salts | 5.8% |
| 2922.21.25 | 1-Amino-8-hydroxy-4,6-naphthalenedisulfonic acid, monosodium salt | Free |
| 2922.21.40 | Products described in additional U.S. note 3 to section VI | 6.5% |
| 2922.21.50 | Other: other | 6.5% |