Analysis
Subheading 1401.90 covers other, within heading 1401. 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.
None of its 2 lines is duty-free at the general rate. Rates run from 3.2% to 4.4% with a median of 3.8%, so the line you choose sets the duty.
The US splits it as follows: 1401.90.20 for other: willow (osier) (4.4%) and 1401.90.40 for other: other (3.2%).
By Census's concordance, most of its statistical lines are made by Forest Nurseries and Gathering of Forest Products (113210). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 1401.90 once they fall within heading 1401 (vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1401.90.20 | Other: willow (osier) | 4.4% |
| 1401.90.40 | Other: other | 3.2% |