Analysis
Subheading 3201.90 covers other, within heading 3201. 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 3 US tariff lines below it are national.
1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 3.1%. The median line pays 1.5%.
The US splits it as follows: 3201.90.10 for tannic acid, containing by weight 50 percent or more of tannic acid (1.5%), 3201.90.25 for extracts of canaigre, chestnut, curupay, divi-divi, eucalyptus… (duty-free) and 3201.90.50 for other: other (3.1%).
By Census's concordance, most of its statistical lines are made by Cyclic Crude, Intermediate, and Gum and Wood Chemical Manufacturing (325194). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 3201.90 once they fall within heading 3201 (tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3201.90.10 | Tannic acid, containing by weight 50 percent or more of tannic acid | 1.5% |
| 3201.90.25 | Extracts of canaigre, chestnut, curupay, divi-divi, eucalyptus, gambier, hemlock, larch, mangrove, myrobalan, oak, sumac, tara, urunday or valonia | Free |
| 3201.90.50 | Other: other | 3.1% |