Analysis
Heading 2932 of the Harmonized Tariff Schedule covers heterocyclic compounds with oxygen hetero-atom(s) only. It divides into 13 six-digit subheadings and 29 eight-digit tariff lines, with 34 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 2932.19.10 (other: aromatic) and 2932.20.05 (coumarin, methylcoumarins and ethylcoumarins).
5 of its 29 lines with a percentage rate are duty-free at the general rate (17%) and 24 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 2932.99 (other, 10 lines), 2932.20 (lactones, 7 lines), 2932.19 (other, 2 lines) and 2932.11 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by All Other Basic Organic Chemical Manufacturing (325199), Pharmaceutical Preparation Manufacturing (325412) and Medicinal and Botanical Manufacturing (325411). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2932.11.00 | Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure: tetrahydrofuran | 3.7% |
| 2932.12.00 | 2-Furaldehyde (Furfuraldehyde) | Free |
| 2932.13.00 | Furfuryl alcohol and tetrahydrofurfuryl alcohol | 3.7% |
| 2932.14.00 | Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure: sucralose | 3.7% |
| 2932.19.10 | Other: aromatic | 6.5% |
| 2932.19.51 | Other: other | 3.7% |
| 2932.20.05 | Coumarin, methylcoumarins and ethylcoumarins | 6.5% |
| 2932.20.10 | Aromatic: pesticides | 6.5% |
| 2932.20.20 | Aromatic: drugs | 6.5% |
| 2932.20.25 | Other: 4-Hydroxycoumarin | 6.5% |
| 2932.20.30 | Products described in additional U.S. note 3 to section VI | 6.5% |
| 2932.20.45 | Other: other | 6.5% |
| 2932.20.50 | Other: other | 3.7% |
| 2932.91.00 | Other: isosafrole | 6.5% |
| 2932.92.00 | 1-(1,3-Benzodioxol-5-yl)propan-2-one | 6.5% |
| 2932.93.00 | Piperonal (heliotropin) | 4.8% |
| 2932.94.00 | Other: safrole | 6.5% |
| 2932.95.00 | Tetrahydrocannabinols (all isomers) | Free |
| 2932.96.00 | Other: carbofuran (ISO) | 6.5% |
| 2932.99.04 | 2,2-Dimethyl-1,3-benzodioxol-4-yl methylcarbamate (Bendiocarb) | Free |
| 2932.99.08 | 2-Ethoxy-2,3-dihydro-3,3-dimethyl-5- benzofuranylmethanesulfonate | 6.5% |
| 2932.99.21 | Pesticides: other | 6.5% |
| 2932.99.32 | Benzofuran (Coumarone); and Dibenzofuran (Diphenylene oxide) | Free |
| 2932.99.35 | 2-Hydroxy-3-dibenzofurancarboxylic acid | 6.5% |
| 2932.99.39 | Benzoin tetrahydropyranyl ester; and Xanthen-9-one | 5.8% |
| 2932.99.55 | Bis-O-[(4-methylphenyl)methylene]-D- glucitol (Dimethyl benzylidene sorbitol); and Rhodamine 2C base | Free |
| 2932.99.61 | Products described in additional U.S. note 3 to section VI | 6.5% |
| 2932.99.70 | Other: other | 6.5% |
| 2932.99.90 | Other: other | 3.7% |