Analysis
Subheading 2932.20 covers lactones, within heading 2932. 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 7 US tariff lines below it are national.
None of its 7 lines is duty-free at the general rate. Rates run from 3.7% to 6.5% with a median of 6.5%, so the line you choose sets the duty.
The US splits it as follows: 2932.20.05 for coumarin, methylcoumarins and ethylcoumarins (6.5%), 2932.20.10 for aromatic: pesticides (6.5%), 2932.20.20 for aromatic: drugs (6.5%), 2932.20.25 for other: 4-Hydroxycoumarin (6.5%), 2932.20.30 for products described in additional U.S. note 3 to section VI (6.5%), 2932.20.45 for other: other (6.5%) and 2932.20.50 for other: other (3.7%).
By Census's concordance, most of its statistical lines are made by All Other Basic Organic Chemical Manufacturing (325199), Medicinal and Botanical Manufacturing (325411) and Pharmaceutical Preparation Manufacturing (325412). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |