3823

Analysis

Heading 3823 of the Harmonized Tariff Schedule covers industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols. It divides into 5 six-digit subheadings and 8 eight-digit tariff lines, with 9 ten-digit statistical suffixes below them.

None of its 8 lines is duty-free at the general rate. Rates run from 2% to 5.1% with a median of 2.8%, so the line you choose sets the duty.

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 3823.70 (industrial fatty alcohols, 3 lines), 3823.19 (other, 2 lines), 3823.11 (unnamed, 1 line) and 3823.12 (unnamed, 1 line).

Its median rate of 2.8% sits at the 28th percentile of the headings in chapter 38.

By Census's concordance, most of its statistical lines are made by All Other Basic Organic Chemical Manufacturing (325199). Those are the NAICS industries a US producer of these goods would report under.