3505

Analysis

Heading 3505 of the Harmonized Tariff Schedule covers dextrins and other modified starches (for example, pregelatinized or esterified starches); glues based on starches, or on dextrins or other modified starches. It divides into 2 six-digit subheadings and 2 eight-digit tariff lines, with 6 ten-digit statistical suffixes below them.

2 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.

The largest subheadings are 3505.10 (unnamed, 1 line) and 3505.20 (unnamed, 1 line).

By Census's concordance, most of its statistical lines are made by Wet Corn Milling and Starch Manufacturing (311221) and Adhesive Manufacturing (325520). Those are the NAICS industries a US producer of these goods would report under.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.