3204.20.40

Analysis

HTS 3204.20.40 covers synthetic organic products of a kind used as fluorescent brightening agents: benzoxazol under heading 3204 (synthetic organic coloring matter, whether or not chemically defined; preparations as…).

Neighbouring lines carry rates from 6.5% to 6.5%, so the exact line matters. The widest gap is with 3204.20.80 (synthetic organic products of a kind used as fluorescent brightening…), at 6.5%: a product that belongs there but is entered here, or the reverse, changes the duty by 6.5 percentage points.

Goods from countries without normal trade relations pay the column 2 rate of 44.1% instead of nothing, so origin decides between free entry and a 44.1% duty.

Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 19% of the 106 tariff lines in chapter 32. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.

The other lines in the same group are 3204.20.10 (fluorescent brightening agent 32, 6.5%) and 3204.20.80 (synthetic organic products of a kind used as fluorescent…, 6.5%).