Analysis
HTS 3823.19.40 covers other: other under heading 3823 (industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols).
Rates on the nearby lines range from 2% to 5.1%. The costliest confusion would be with 3823.70.20 (derived from fatty substances of animal or vegetable origin: oleyl) at 5.1%, a difference of 1.9 points on the customs value.
The general duty rate is 3.2% of the customs value, which is in the middle of the rates in chapter 38 (30th percentile of 179 lines with an ad valorem rate). On a shipment valued at $10,000 that is $320 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 3.2%. 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 column 2 rate, for countries without normal trade relations, is 20%, 6.2 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3823.11.00 | Industrial monocarboxylic fatty acids; acid oils from refining: stearic acid | 2.1¢/kg + 3.8% |
| 3823.12.00 | Industrial monocarboxylic fatty acids; acid oils from refining: oleic acid | 2.1¢/kg + 3.2% |
| 3823.13.00 | Tall oil fatty acids | 3.2% |
| 3823.19.20 | Derived from coconut, palm-kernel or palm oil | 2.3% |
| 3823.70.20 | Derived from fatty substances of animal or vegetable origin: oleyl | 5.1% |
| 3823.70.40 | Derived from fatty substances of animal or vegetable origin: other | 2% |
| 3823.70.60 | Industrial fatty alcohols: other | 2.4% |