Analysis
Subheading 1704.90 covers other, within heading 1704. 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 11 US tariff lines below it are national.
The spread of 12.2 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 12.2%, applies to 1704.90.52 (described in general note 15 of the tariff…) and 1704.90.54 (described in additional U.S. note 10 to chapter 4…).
1 of its 8 lines with a percentage rate are duty-free at the general rate (12%) and 7 are dutiable, from duty-free up to 12.2%. The median line pays 11.3%.
3 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.
Its 11 lines start with 1704.90.10 (confections or sweetmeats ready for consumption…), 1704.90.25 (other: cough drops), 1704.90.35 (other: other) and 1704.90.52 (described in general note 15 of the tariff…); the full list is in the table below.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1704.90.10 | Confections or sweetmeats ready for consumption: candied nuts | 4.5% |
| 1704.90.25 | Other: cough drops | Free |
| 1704.90.35 | Other: other | 5.6% |
| 1704.90.52 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 12.2% |
| 1704.90.54 | Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions | 12.2% |
| 1704.90.58 | Dairy products described in additional U.S. note 1 to chapter 4: other | 40¢/kg +10.4% |
| 1704.90.64 | Described in additional U.S. note 7 to this chapter and entered pursuant to its provisions | 12.2% |
| 1704.90.68 | Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: other | 40¢/kg + 10.4% |
| 1704.90.74 | Described in additional U.S. note 8 to this chapter and entered pursuant to its provisions | 12.2% |
| 1704.90.78 | Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: other | 40¢/kg + 10.4% |
| 1704.90.90 | Other: other | 10.4% |