9902.01.40 - Tin(IV) oxide (stannic oxide) (Dioxostannane) (CAS No. 18282-10-5) (provided for in subheading 2825.90.20)
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | No change |
| Column 2 Rate of Duty | No change |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, specifically 9902.01.40, covers Tin(IV) oxide, also known as stannic oxide or dioxostannane, identified by CAS number 18282-10-5. While this substance is fundamentally a chemical compound, its placement within Chapter 99 signifies that it falls under special or temporary legislation, often related to temporary trade agreements or import restrictions proclaimed under specific acts like Section 22 of the Agricultural Adjustment Act. Therefore, this category does not classify tin(IV) oxide based on its general chemical properties as it would in Chapter 28, but rather based on the unique import conditions and regulatory framework imposed upon it.
Distinguishing this category from its siblings within Chapter 99 is crucial. Unlike other potential entries within Chapter 99 that might address various temporary measures or specific goods subject to unique tariffs or quotas, this node is narrowly focused on tin(IV) oxide when it is subject to these special provisions. The sibling categories listed, such as live animals and poultry, represent entirely different product groups and are governed by distinct, unrelated tariff treatments. The primary differentiator for 9902.01.40 is the specific chemical compound it addresses and its inclusion within a chapter dedicated to temporary and special legislative actions, as opposed to the standard classification of chemicals under Chapter 28.
As this node is a leaf node within the HTS database, there are no further subcategories for tin(IV) oxide under this specific heading. This indicates that any imports of tin(IV) oxide subject to the provisions of HTS code 9902.01.40 will be classified directly under this code, without further subdivision. The classification therefore relies solely on confirming that the imported substance is indeed Tin(IV) oxide and that it is subject to the temporary legislation or import restrictions invoked by this specific HTS code.