Analysis
Subheading 2942.00 covers other organic compounds, within heading 2942. 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 5 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 2942.00.05 (other: drugs) and 2942.00.10 (products described in additional U.S. note 3 to…).
1 of its 5 lines with a percentage rate are duty-free at the general rate (20%) and 4 are dutiable, from duty-free up to 6.5%. The median line pays 6.5%.
The US splits it as follows: 2942.00.03 for [2,2'-Thiobis(4-(1,1,3,3-tetramethyl-n-butyl)-… (duty-free), 2942.00.05 for other: drugs (6.5%), 2942.00.10 for products described in additional U.S. note 3 to section VI (6.5%), 2942.00.35 for other: other (6.5%) and 2942.00.50 for other organic compounds: other (3.7%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2942.00.03 | [2,2'-Thiobis(4-(1,1,3,3-tetramethyl-n-butyl)- phenolato)(2,1)]-O,O',S-(1-butanamine), nickel II | Free |
| 2942.00.05 | Other: drugs | 6.5% |
| 2942.00.10 | Products described in additional U.S. note 3 to section VI | 6.5% |
| 2942.00.35 | Other: other | 6.5% |
| 2942.00.50 | Other organic compounds: other | 3.7% |