Analysis
Subheading 3204.11 covers disperse dyes and preparations based thereon, within heading 3204. 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 6.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.5%, applies to 3204.11.10 (disperse blue 19, 26, 26:1, 35, 55, 56, 58, 72…) and 3204.11.15 (disperse dyes and preparations based thereon…).
1 of its 5 lines with a percentage rate are duty-free at the general rate (20%) and 4 are dutiable, from duty-free up to 6.5%. The median line pays 6.5%.
The US splits it as follows: 3204.11.10 for disperse blue 19, 26, 26:1, 35, 55, 56, 58, 72, 73, 79, 83, 84, 93… (6.5%), 3204.11.15 for disperse dyes and preparations based thereon: disperse blue 30 (6.5%), 3204.11.18 for n-[2-[(2,6-Dicyano-4-methylphenylazo]-5- (diethylamino)-phenyl]… (duty-free), 3204.11.35 for products described in additional U.S. note 3 to section VI (6.5%) and 3204.11.50 for other: other (6.5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3204.11.10 | Disperse blue 19, 26, 26:1, 35, 55, 56, 58, 72, 73, 79, 83, 84, 93, 95, 122, 125, 126, 128, 148, 154, 165, 180, 183, 185, 200, 284, 285, 288, 289, 295, 296; Disperse brown 19; Disperse green 9; Disperse orange 7, 13, 20, 31, 32, 42, 47, 48, 54, 56, 60, 63, 70, 80, 96, 127, 137, 139; Disperse red 44, 46, 72, 73, 90, 93, 107, 118, 121, 122, 131, 133, 134,151, 169, 184, 185, 202, 203, 224, 277, 278, 279, 282, 288, 303, 310; Disperse violet 23, 33, 35, 48, 57, 63; Disperse yellow 13, 44, 58, 63, 65, 82, 85, 91, 107, 119, 122, 124, 126, 139, 182, 183, 184, 202, 204; Dyes containing, by weight-- 12.7 percent Disperse Yellow 1, 32.3 percent Disperse Orange 1, 19.8 percent Disperse Blue 35, and 35.2 percent Disperse Blue 3; Dyes containing, by weight-- 39.0 percent Disperse Yellow 39, 28.0 percent Disperse Orange 25, and 33.0 percent Disperse Violet 27; Dyes containing, by weight-- 89.4 percent Disperse Violet 27, and 10.6 percent Disperse Green 9; Dyes containing, by weight-- 67.7 percent Disperse Blue 35, 14.2 percent Disperse Yellow 1, and 18.1 percent Disperse Orange 1; Dyes containing, by weight-- 74.3 percent Disperse Blue 285, 18.0 percent Disperse Brown 19, and 7.7 percent Disperse Yellow 126 | 6.5% |
| 3204.11.15 | Disperse dyes and preparations based thereon: disperse blue 30 | 6.5% |
| 3204.11.18 | N-[2-[(2,6-Dicyano-4-methylphenylazo]-5- (diethylamino)-phenyl] methanesulfonamide; and N-[2-[2,6-Dicyano-4-methylphenylazo]-5- (di-1-propylamino) phenyl]methanesulfonamide | Free |
| 3204.11.35 | Products described in additional U.S. note 3 to section VI | 6.5% |
| 3204.11.50 | Other: other | 6.5% |