Analysis
Subheading 2928.00 covers organic derivatives of hydrazine or of hydroxylamine, within heading 2928. 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 5 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 2928.00.25 (other: aromatic) and 2928.00.50 (other: other).
1 of its 5 lines with a percentage rate are duty-free at the general rate (20%) and 4 are dutiable, from duty-free up to 6.5%. The median line pays 3.7%.
The US splits it as follows: 2928.00.10 for methyl ethyl ketoxime (3.7%), 2928.00.15 for organic derivatives of hydrazine or of hydroxylamine: phenylhydrazine (duty-free), 2928.00.25 for other: aromatic (6.5%), 2928.00.30 for other: drugs (3.7%) and 2928.00.50 for other: other (6.5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2928.00.10 | Methyl ethyl ketoxime | 3.7% |
| 2928.00.15 | Organic derivatives of hydrazine or of hydroxylamine: phenylhydrazine | Free |
| 2928.00.25 | Other: aromatic | 6.5% |
| 2928.00.30 | Other: drugs | 3.7% |
| 2928.00.50 | Other: other | 6.5% |