Analysis
Subheading 1106.20 covers of sago or of roots or tubers of heading 0714, within heading 1106. 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 2 US tariff lines below it are national.
The spread of 8.3 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 8.3%, applies to 1106.20.10 (of Chinese water chestnuts).
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 8.3%. The median line pays 4.15%.
The US splits it as follows: 1106.20.10 for of Chinese water chestnuts (8.3%) and 1106.20.90 for of sago or of roots or tubers of heading 0714: other (duty-free).
By Census's concordance, most of its statistical lines are made by Flour Milling (311211). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1106.20.10 | Of Chinese water chestnuts | 8.3% |
| 1106.20.90 | Of sago or of roots or tubers of heading 0714: other | Free |