Analysis
HTS 3201.90.50 covers other: other under heading 3201 (tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other…).
Within this group the rate runs from duty-free to 1.5%. Compared with 3201.90.25 (extracts of canaigre, chestnut, curupay, divi-divi, eucalyptus…), which pays duty-free, a misclassification either way moves the duty by 3.1 percentage points.
The general duty rate is 3.1% of the customs value, which is in the middle of the rates in chapter 32 (32nd percentile of 106 lines with an ad valorem rate). On a shipment valued at $10,000 that is $310 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 3.1%. 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.
The other lines in the same group are 3201.90.10 (tannic acid, containing by weight 50 percent or more of…, 1.5%) and 3201.90.25 (extracts of canaigre, chestnut, curupay, divi-divi…, duty-free).
Neighbouring 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 |