Analysis
Subheading 2933.79 covers other lactams, within heading 2933. 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.
The spread of 6.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.5%, applies to 2933.79.08 (products described in additional U.S. note 3 to…) and 2933.79.15 (other: other).
2 of its 7 lines with a percentage rate are duty-free at the general rate (29%) and 5 are dutiable, from duty-free up to 6.5%. The median line pays 5.5%.
The US splits it as follows: 2933.79.04 for 2,5-Dihydro-3,6-diphenylpyrrolo-(3,4-c)- pyrrole-1,4-dione (duty-free), 2933.79.08 for products described in additional U.S. note 3 to section VI (6.5%), 2933.79.15 for other: other (6.5%), 2933.79.20 for n-Methyl-2-pyrrolidone; and 2-Pyrrolidone (4.2%), 2933.79.30 for n-Vinyl-2-pyrrolidone, monomer (5.5%), 2933.79.40 for 12-Aminododecanoic acid lactam (duty-free) and 2933.79.85 for other: other (6.5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2933.79.04 | 2,5-Dihydro-3,6-diphenylpyrrolo-(3,4-c)- pyrrole-1,4-dione | Free |
| 2933.79.08 | Products described in additional U.S. note 3 to section VI | 6.5% |
| 2933.79.15 | Other: other | 6.5% |
| 2933.79.20 | N-Methyl-2-pyrrolidone; and 2-Pyrrolidone | 4.2% |
| 2933.79.30 | N-Vinyl-2-pyrrolidone, monomer | 5.5% |
| 2933.79.40 | 12-Aminododecanoic acid lactam | Free |
| 2933.79.85 | Other: other | 6.5% |