Analysis
Subheading 3824.40 covers prepared additives for cements, mortars or concretes, within heading 3824. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 3 US tariff lines below it are national.
The spread of 6.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.5%, applies to 3824.40.10 (containing 5 percent or more by weight of one or…).
1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 6.5%. The median line pays 5%.
The US splits it as follows: 3824.40.10 for containing 5 percent or more by weight of one or more aromatic or… (6.5%), 3824.40.20 for consisting wholly of inorganic substances (duty-free) and 3824.40.50 for prepared additives for cements, mortars or concretes: other (5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3824.40.10 | Containing 5 percent or more by weight of one or more aromatic or modified aromatic substances | 6.5% |
| 3824.40.20 | Consisting wholly of inorganic substances | Free |
| 3824.40.50 | Prepared additives for cements, mortars or concretes: other | 5% |