Analysis
HTS 3812.39.20 covers mixtures of N,N'-diaryl-p-phenylenediamines under heading 3812 (prepared rubber accelerators; compound plasticizers for rubber or plastics, not elsewhere…).
Within this group the rate runs from duty-free to 6.5%. Compared with 3812.39.70 (bis(1,2,2,6,6-pentamethyl-4-piperidinyl) sebacate), 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 38 (86th percentile of 179 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 3812.39.30 (master batches of poly[nitrilomethanetetraaryl-…, duty-free), 3812.39.60 (containing any aromatic or modified aromatic antioxidant or…, 6.5%), 3812.39.70 (bis(1,2,2,6,6-pentamethyl-4-piperidinyl) sebacate, duty-free) and 3812.39.90 (other: other, 5%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3812.39.30 | Master batches of poly[nitrilomethanetetraaryl- nitrilo[2,4,6- tris(1-methylethyl)-1,3- phenylene]]-2,6-bis(1-methylethyl)phenyl]-ω- [[[[2,6-bis(1-methylethyl)phenyl]amino]- methylene]amino]carbodiimide or 2,4-diisocyanate-1,3,5-tris(1-methylethyl)- benzene homopolymer with polyethylene, polyethylene terephthalate, or thermoplastic polyurethanes;Master batches of 3-(2H-benzotriazol-2-yl)-5- (tert-butyl)-4-hydroxybenzenepropanoic acid, C7-C9 branched or linear alkyl esters; andMaster batches of α-[3-[3-(2H-benzotriazol-2- yl)-5-(1,1-dimethylethyl)-4-hydroxyphenyl]-1- oxopropyl-ω-[3-[3-(2H-benzotriazol-2-yl)-5- (1,1-dimethylethyl)-4-hydroxyphenyl]-1-oxo- propyl] poly(oxyethylene) | Free |
| 3812.39.60 | Containing any aromatic or modified aromatic antioxidant or other stabilizer: other | 6.5% |
| 3812.39.70 | Bis(1,2,2,6,6-pentamethyl-4-piperidinyl) sebacate | Free |
| 3812.39.90 | Other: other | 5% |