Analysis
HTS 2935.90.60 covers drugs: other under heading 2935 (sulfonamides).
Neighbouring lines carry rates from duty-free to 6.5%, so the exact line matters. The widest gap is with 2935.90.42 (salicylazosulfapyridine (Sulfasalazine); Sulfadiazine…), at duty-free: a product that belongs there but is entered here, or the reverse, changes 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 13 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 325412 (Pharmaceutical Preparation Manufacturing), an industry of 1,436 US establishments employing 170,029 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2935.90.06 | 4-Amino-6-chloro-m-benzenedisulfonamide and Methyl-4-aminobenzenesulfonylcarbamate (Asulam) | 6.5% |
| 2935.90.10 | 2-Amino-N-ethylbenzenesulfonanilide; 5-Amino-α,α,α-trifluorotoluene-2,4-disulfonamide; Benzenesulfonamide; Benzenesulfonyl hydrazide; 2-Chloro-4-amino-5-hydroxybenzenesulfonamide; 2,5-Dimethoxysulfanilanilide; and Metanilamide | 6.5% |
| 2935.90.13 | (5‐[2‐Chloro‐4‐ (trifluoromethyl)phenoxy]‐N‐ (methylsulfonyl)‐2‐nitrobenzamide) (Fomesafen); N‐(2,6‐Dichloro‐3‐ methylphenyl)‐5‐ amino‐1,3,4‐triazole‐2‐sulfonamide; 2,4‐Dichloro‐5‐ sulfamoylbenzoic acid; N‐Ethyl‐o‐ toluenesulfonamide; N‐Ethyl‐p‐toluenesulfonamide; 7-(Hexadecylsulfonylamino) ‐1H‐indole; Methyl 5‐{[(4,6‐dimethoxy‐2‐pyrimidinyl)amino]‐ carbonylaminosulfonyl} ‐3‐chloro‐1‐methyl‐1H‐pyrazole‐4‐carboxylate (Halosulfuron methyl); and Mixtures of ortho‐ and para-toluenesulfonamides | Free |
| 2935.90.15 | o-Toluenesulfonamide | 6.5% |
| 2935.90.20 | Fast color bases and fast color salts | 6.5% |
| 2935.90.29 | Acetylsulfaguanidine | Free |
| 2935.90.30 | Anti-infective agents: sulfamethazine | Free |
| 2935.90.32 | Acetylsulfisoxazole; Sulfacetamide, sodium; and Sulfamethazine, sodium | 6.5% |
| 2935.90.33 | Sulfathiazole and Sulfathiazole, sodium | Free |
| 2935.90.42 | Salicylazosulfapyridine (Sulfasalazine); Sulfadiazine; Sulfaguanidine; Sulfamerizine; and Sulfapyridine | Free |
| 2935.90.48 | Anti-infective agents: other | 6.5% |
| 2935.90.75 | Products described in additional U.S. note 3 to section VI | 6.5% |
| 2935.90.95 | Other: other | 6.5% |