Analysis
HTS 3202.10.10 covers aromatic or modified aromatic under heading 3202 (synthetic organic tanning substances; inorganic tanning substances; tanning preparations…).
Within this group the rate runs from duty-free to 6.5%. Compared with 3202.90.10 (consisting wholly of inorganic subtances), which pays duty-free, a misclassification either way moves 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 32 (77th percentile of 106 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 12 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.
The other lines in the same group are 3202.10.50 (synthetic organic tanning substances: other, 6.5%), 3202.90.10 (consisting wholly of inorganic subtances, duty-free) and 3202.90.50 (other: other, 5%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3202.10.50 | Synthetic organic tanning substances: other | 6.5% |
| 3202.90.10 | Consisting wholly of inorganic subtances | Free |
| 3202.90.50 | Other: other | 5% |