Analysis
Subheading 1517.90 covers other, within heading 1517. 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 6 US tariff lines below it are national.
The spread of 10 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 18%, applies to 1517.90.10 (containing 5 percent or more by weight of soybean…).
None of its 6 lines is duty-free at the general rate. Rates run from 8% to 18% with a median of 13%, so the line you choose sets the duty.
The US splits it as follows: 1517.90.10 for containing 5 percent or more by weight of soybean oil or any fraction… (18%), 1517.90.20 for artificial mixtures of two or more of the products provided for in… (8%), 1517.90.45 for described in general note 15 of the tariff schedule and entered… (11¢/kg), 1517.90.50 for described in additional U.S. note 10 to chapter 4 and entered… (11¢/kg), 1517.90.60 for dairy products described in additional U.S. note 1 to chapter 4: other (34.2¢/kg) and 1517.90.90 for other: other (8.8¢/kg).
4 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 |
|---|---|---|
| 1517.90.10 | Containing 5 percent or more by weight of soybean oil or any fraction thereof | 18% |
| 1517.90.20 | Artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive: other | 8% |
| 1517.90.45 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 11¢/kg |
| 1517.90.50 | Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions | 11¢/kg |
| 1517.90.60 | Dairy products described in additional U.S. note 1 to chapter 4: other | 34.2¢/kg |
| 1517.90.90 | Other: other | 8.8¢/kg |