3006.93

Analysis

Subheading 3006.93 covers placebos and blinded (or double-blinded) clinical trial kits for a recognized clinical trial, put up in measured doses, within heading 3006. 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.

The spread of 6.4 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.4%, applies to 3006.93.50 (containing ingredients having nutritional value…).

1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 6.4%. The median line pays 5%.

The US splits it as follows: 3006.93.10 for packaged with medicinal preparations (duty-free), 3006.93.20 for containing over 10 percent by dry weight of sugar (40¢/kg + 10.4%), 3006.93.50 for containing ingredients having nutritional value, in which starch or… (6.4%), 3006.93.60 for in liquid form for oral intake (0.2¢/liter) and 3006.93.80 for placebos and clinical trial kits containing other chemicals other… (5%).

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.