Analysis
Heading 2926 of the Harmonized Tariff Schedule covers nitrile-function compounds. It divides into 5 six-digit subheadings and 21 eight-digit tariff lines, with 22 ten-digit statistical suffixes below them.
The spread of 6.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.5%, applies to 2926.10.00 (nitrile-function compounds: acrylonitrile) and 2926.30.20 (4-Cyano-2-dimethylamino-4,4-diphenylbutane).
7 of its 21 lines with a percentage rate are duty-free at the general rate (33%) and 14 are dutiable, from duty-free up to 6.5%. The median line pays 6.5%.
Its median rate of 6.5% sits at the 83rd percentile of the headings in chapter 29.
The largest subheadings are 2926.90 (other, 16 lines), 2926.30 (fenproporex (INN) and its salts; Methadone (INN)…, 2 lines), 2926.10 (unnamed, 1 line) and 2926.20 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by All Other Basic Organic Chemical Manufacturing (325199). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2926.10.00 | Nitrile-function compounds: acrylonitrile | 6.5% |
| 2926.20.00 | 1-Cyanoguanidine (Dicyandiamide) | Free |
| 2926.30.10 | Fenproporex (INN) and its salts | Free |
| 2926.30.20 | 4-Cyano-2-dimethylamino-4,4-diphenylbutane | 6.5% |
| 2926.40.00 | alpha-Phenylacetoacetonitrile | 6.5% |
| 2926.90.01 | 2-Cyano-4-nitroaniline | Free |
| 2926.90.05 | 2-Amino-4-chlorobenzonitrile (5-Chloro-2- cyanoaniline); 2-Amino-5-chlorobenzonitrile; 4-Amino-2-chlorobenzonitrile; (Cyanoethyl)(hydroxyethyl)-m-toluidine;p-Cyanophenyl acetate; Phthalonitrile; and Tetrachloro-3-cyanobenzoic acid, methyl ester | 6.5% |
| 2926.90.08 | Aromatic: benzonitrile | 6.5% |
| 2926.90.11 | 2,6-Dichlorobenzonitrile | Free |
| 2926.90.12 | Dichlorobenzonitriles: other | 6.5% |
| 2926.90.14 | p-Chlorobenzonitrile; and Verapamil hydrochloride | 6.5% |
| 2926.90.16 | [1α(S*),3α(Z)]-(±)-Cyano(3-phenoxyphenyl)- methyl 3-(2-chloro-3,3,3-trifluoro-1-propenyl)- 2,2-dimethylcyclopropanecarboxylate | Free |
| 2926.90.17 | o-Chlorobenzonitrile | 6.5% |
| 2926.90.19 | N,N-Bis(2-cyanoethyl) aniline; and 2,6-Difluorobenzonitrile | Free |
| 2926.90.21 | Pesticides: fungicides | 6.5% |
| 2926.90.23 | 3,5-Dibromo-4-hydroxybenzonitrile (Bromoxynil) | 6.5% |
| 2926.90.25 | Herbicides: other | 6.5% |
| 2926.90.30 | Pesticides: other | 6.5% |
| 2926.90.43 | Products described in additional U.S. note 3 to section VI | 6.5% |
| 2926.90.48 | Other: other | 6.5% |
| 2926.90.50 | Other: other | Free |