0601.10

Analysis

Subheading 0601.10 covers bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, within heading 0601. 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 7 US tariff lines below it are national.

None of its 7 lines is duty-free at the general rate. Rates run from 3.5% to 3.5% with a median of 3.5%, so the line you choose sets the duty.

The US splits it as follows: 0601.10.15 for bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant… (89.6¢/1000), 0601.10.30 for bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant… (38.4¢/1000), 0601.10.45 for bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant… (55.7¢/1000), 0601.10.60 for bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant… ($1.34/1000), 0601.10.75 for bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant… (19.2¢/1000), 0601.10.85 for lily of the valley pips ($1.44/1000) and 0601.10.90 for bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant… (3.5%).

6 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.