Analysis
Subheading 2927.00 covers diazo-, azo- or azoxy-compounds, within heading 2927. 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 2927.00.25 (photographic chemicals) and 2927.00.30 (fast color bases and fast color salts).
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 6.15%.
The US splits it as follows: 2927.00.03 for 4-Aminoazobenzenedisulfonic acid, monosodium salt (duty-free), 2927.00.06 for p-Aminoazobenzenedisulfonic acid; and Diazoaminobenzene… (5.8%), 2927.00.15 for 1,1'-Azobisformamide (3.7%), 2927.00.18 for 1-Naphthalenesulfonic acid, 6-diazo-5,6-dihydro-5-oxo, ester with… (duty-free), 2927.00.25 for photographic chemicals (6.5%), 2927.00.30 for fast color bases and fast color salts (6.5%), 2927.00.40 for products described in additional U.S. note 3 to section VI (6.5%) and 2927.00.50 for other: other (6.5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2927.00.03 | 4-Aminoazobenzenedisulfonic acid, monosodium salt | Free |
| 2927.00.06 | p-Aminoazobenzenedisulfonic acid; and Diazoaminobenzene (1,3-Diphenyltriazene) | 5.8% |
| 2927.00.15 | 1,1'-Azobisformamide | 3.7% |
| 2927.00.18 | 1-Naphthalenesulfonic acid, 6-diazo-5,6-dihydro-5-oxo, ester with phenyl(2,3,4-trihydroxyphenyl)methanone; 1-Naphthalenesulfonic acid, 3-diazo-3,4-dihydro-4- oxo-ar'-(1-methylethyl) [1,1'-biphenyl]-4-yl ester; 1-Napthanlenesulfonic acid, 6-diazo-5,6-dihydro-5- oxo-,(octahydro-4,7-methano-1H-indene-2,5-diyl) bis- (methylene) ester; and 1-Naphthalenesulfonic acid, 6-diazo-5,6-dihydro-5- oxo-, 4-benzoyl-1,2,3-benzenetriyl ester | Free |
| 2927.00.25 | Photographic chemicals | 6.5% |
| 2927.00.30 | Fast color bases and fast color salts | 6.5% |
| 2927.00.40 | Products described in additional U.S. note 3 to section VI | 6.5% |
| 2927.00.50 | Other: other | 6.5% |