Analysis
Subheading 1211.90 covers other, within heading 1211. 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 5 US tariff lines below it are national.
2 of its 4 lines with a percentage rate are duty-free at the general rate (50%) and 2 are dutiable, from duty-free up to 6%. The median line pays 2.4%.
The spread of 6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6%, applies to 1211.90.93 (other: chilled or frozen).
The US splits it as follows: 1211.90.20 for crude or not manufactured (duty-free), 1211.90.40 for mint leaves: other (4.8%), 1211.90.60 for other: tonka beans (6.6¢/kg), 1211.90.89 for other: fresh or dried (duty-free) and 1211.90.93 for other: chilled or frozen (6%).
1 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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1211.90.20 | Crude or not manufactured | Free |
| 1211.90.40 | Mint leaves: other | 4.8% |
| 1211.90.60 | Other: tonka beans | 6.6¢/kg |
| 1211.90.89 | Other: fresh or dried | Free |
| 1211.90.93 | Other: chilled or frozen | 6% |