Analysis
Subheading 1404.90 covers other, within heading 1404. 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 3 lines with a percentage rate are duty-free at the general rate (67%) and 1 are dutiable, from duty-free up to 2.3%. The median line pays duty-free.
The US splits it as follows: 1404.90.10 for other: vegetable hair (0.5¢/kg), 1404.90.20 for broomcorn (Sorghum vulgare var. technicum) ($4.95/t), 1404.90.30 for vegetable materials of a kind used primarily in brooms or in brushes… (duty-free), 1404.90.40 for vegetable materials of a kind used primarily in brooms or in brushes… (2.3%) and 1404.90.90 for other: other (duty-free).
2 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 |
|---|---|---|
| 1404.90.10 | Other: vegetable hair | 0.5¢/kg |
| 1404.90.20 | Broomcorn (Sorghum vulgare var. technicum) | $4.95/t |
| 1404.90.30 | Vegetable materials of a kind used primarily in brooms or in brushes (for example, broomcorn piassava, couch grass and istle), whether or not in hanks or bundles: istle | Free |
| 1404.90.40 | Vegetable materials of a kind used primarily in brooms or in brushes (for example, broomcorn piassava, couch grass and istle), whether or not in hanks or bundles: other | 2.3% |
| 1404.90.90 | Other: other | Free |