Analysis
Subheading 3204.13 covers basic 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 6 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 3204.13.10 (basic black 7; Basic blue 41, 45, 48, 55, 62, 66…) and 3204.13.20 (basic orange 22 and Basic red 13).
1 of its 6 lines with a percentage rate are duty-free at the general rate (17%) and 5 are dutiable, from duty-free up to 6.5%. The median line pays 6.5%.
The US splits it as follows: 3204.13.10 for basic black 7; Basic blue 41, 45, 48, 55, 62, 66, 70, 71, 78, 80, 81… (6.5%), 3204.13.20 for basic orange 22 and Basic red 13 (6.5%), 3204.13.25 for basic blue 3; Basic red 14; and Basic yellow 1, 11, 13 (6.5%), 3204.13.45 for 3,7-Bis(dimethylamino) phenazathionium chloride (Methylene blue); and… (duty-free), 3204.13.60 for products described in additional U.S. note 3 to section VI (6.5%) and 3204.13.80 for other: other (6.5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3204.13.10 | Basic black 7; Basic blue 41, 45, 48, 55, 62, 66, 70, 71, 78, 80, 81, 120, 141; Basic green 6, 8; Basic orange 30, 35, 36, 37, 43, 44, 48; Basic red 22, 23, 28, 29, 43, 44, 46, 58, 75, 100; Basic violet 2, 22, 25, 37, 38; and Basic yellow 19, 23, 24, 25, 39, 40, 45, 54, 56, 63, 70, 77 | 6.5% |
| 3204.13.20 | Basic orange 22 and Basic red 13 | 6.5% |
| 3204.13.25 | Basic blue 3; Basic red 14; and Basic yellow 1, 11, 13 | 6.5% |
| 3204.13.45 | 3,7-Bis(dimethylamino) phenazathionium chloride (Methylene blue); and Basic blue 147 | Free |
| 3204.13.60 | Products described in additional U.S. note 3 to section VI | 6.5% |
| 3204.13.80 | Other: other | 6.5% |