Analysis
Subheading 2929.10 covers isocyanates, within heading 2929. 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 2929.10.10 (toluenediisocyanates (unmixed)) and 2929.10.15 (mixtures of 2,4- and 2,6-toluenediisocyanates).
1 of its 8 lines with a percentage rate are duty-free at the general rate (12%) and 7 are dutiable, from duty-free up to 6.5%. The median line pays 6.5%.
The US splits it as follows: 2929.10.10 for toluenediisocyanates (unmixed) (6.5%), 2929.10.15 for mixtures of 2,4- and 2,6-toluenediisocyanates (6.5%), 2929.10.20 for bitolylene diisocyanate (TODI);o-Isocyanic acid, o-tolyl ester; and… (5.8%), 2929.10.27 for n-Butylisocyanate; Cyclohexyl isocyanate… (duty-free), 2929.10.30 for 3,4-Dichlorophenylisocyanate (6.5%), 2929.10.35 for 1,6-Hexamethylene diisocyanate (6.5%), 2929.10.55 for products described in additional U.S. note 3 to section VI (6.5%) and 2929.10.80 for other: other (6.5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2929.10.10 | Toluenediisocyanates (unmixed) | 6.5% |
| 2929.10.15 | Mixtures of 2,4- and 2,6-toluenediisocyanates | 6.5% |
| 2929.10.20 | Bitolylene diisocyanate (TODI);o-Isocyanic acid, o-tolyl ester; and Xylene diisocyanate | 5.8% |
| 2929.10.27 | N-Butylisocyanate; Cyclohexyl isocyanate; 1-Isocyanato-3-(trifluoromethyl) benzene; 1,5-Naphthalene diisocyanate; and Octadecyl isocyanate | Free |
| 2929.10.30 | 3,4-Dichlorophenylisocyanate | 6.5% |
| 2929.10.35 | 1,6-Hexamethylene diisocyanate | 6.5% |
| 2929.10.55 | Products described in additional U.S. note 3 to section VI | 6.5% |
| 2929.10.80 | Other: other | 6.5% |