HTS heading · chapter 34
3403
Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, antirust or anticorrosion preparations and mold release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 percent or more by weight of petroleum oils or oils obtained from bituminous minerals
Analysis
Heading 3403 of the Harmonized Tariff Schedule covers lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, antirust or anticorrosion preparations and mold release preparations, based on lubricants) and preparations of a kind used…. It divides into 4 six-digit subheadings and 8 eight-digit tariff lines, with 8 ten-digit statistical suffixes below them.
The spread of 6.3 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.5%, applies to 3403.91.50 (preparations for the treatment of textile…) and 3403.99.00 (other: other).
None of its 8 lines is duty-free at the general rate. Rates run from 0.2% to 6.5% with a median of 5.9%, so the line you choose sets the duty.
Its median rate of 5.9% sits at the 88th percentile of the headings in chapter 34.
The largest subheadings are 3403.11 (preparations for the treatment of textile…, 3 lines), 3403.19 (other, 2 lines), 3403.91 (preparations for the treatment of textile…, 2 lines) and 3403.99 (unnamed, 1 line).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3403.11.20 | Containing 50 percent or more by weight of petroleum oils or of oils obtained from bituminous minerals | 0.2% |
| 3403.11.40 | Preparations for the treatment of textile materials: other | 6.1% |
| 3403.11.50 | Preparations for the treatment of textile materials, leather, furskins or other materials: other | 1.4% |
| 3403.19.10 | Containing 50 percent or more by weight of petroleum oils or of oils obtained from bituminous minerals | 0.2% |
| 3403.19.50 | Other: other | 5.8% |
| 3403.91.10 | Preparations for the treatment of textile materials | 6% |
| 3403.91.50 | Preparations for the treatment of textile materials, leather, furskins or other materials: other | 6.5% |
| 3403.99.00 | Other: other | 6.5% |