Analysis
HTS 2932.91.00 covers other: isosafrole under heading 2932 (heterocyclic compounds with oxygen hetero-atom(s) only).
Within this group the rate runs from duty-free to 6.5%. Compared with 2932.99.55 (bis-O-[(4-methylphenyl)methylene]-D- glucitol (Dimethyl benzylidene…), which pays duty-free, a misclassification either way moves the duty by 6.5 percentage points.
The general duty rate is 6.5% of the customs value, which is above most the rates in chapter 29 (83rd percentile of 1050 lines with an ad valorem rate). On a shipment valued at $10,000 that is $650 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 6.5%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
Census statistics map these goods to NAICS 325199 (All Other Basic Organic Chemical Manufacturing), an industry of 894 US establishments employing 77,304 people. That concordance is how imports of this line are compared with US output.
Neighbouring 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% |
| 2932.92.00 | 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% |