Analysis
HTS 3812.39.70 covers bis(1,2,2,6,6-pentamethyl-4-piperidinyl) sebacate 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 3812.39.60 (containing any aromatic or modified aromatic antioxidant or other…), which pays 6.5%, a misclassification either way moves the duty by 6.5 percentage points.
The normal trade relations rate here is zero, shared by about 25% of the 179 tariff lines in chapter 38, a useful check when a neighbouring dutiable line is a candidate. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
Goods from countries without normal trade relations pay the column 2 rate of 25% instead of nothing, so origin decides between free entry and a 25% duty.
The other lines in the same group are 3812.39.20 (mixtures of N,N'-diaryl-p-phenylenediamines, 6.5%), 3812.39.30 (master batches of poly[nitrilomethanetetraaryl-…, duty-free), 3812.39.60 (containing any aromatic or modified aromatic antioxidant or…, 6.5%) and 3812.39.90 (other: other, 5%).
Census statistics map these goods to NAICS 325998 (All Other Miscellaneous Chemical Product and Preparation Manufacturing), an industry of 1,319 US establishments employing 42,583 people. That concordance is how imports of this line are compared with US output.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3812.39.20 | Mixtures of N,N'-diaryl-p-phenylenediamines | 6.5% |
| 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% |
| 3812.39.90 | Other: other | 5% |