Analysis
Subheading 3204.14 covers direct 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.
None of its 5 lines is duty-free at the general rate. Rates run from 6.5% to 6.5% with a median of 6.5%, so the line you choose sets the duty.
The US splits it as follows: 3204.14.10 for direct black 62, 91; Direct blue 92, 106, 108, 109, 160, 172; Direct… (6.5%), 3204.14.20 for direct black 51, 69, 112, 114, 118, 122; Direct blue 74, 77, 85, 90… (6.5%), 3204.14.25 for direct blue 86; Direct red 83; and Direct yellow 28 (6.5%), 3204.14.30 for products described in additional U.S. note 3 to section VI (6.5%) and 3204.14.50 for other: other (6.5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3204.14.10 | Direct black 62, 91; Direct blue 92, 106, 108, 109, 160, 172; Direct brown 103, 115, 116; Direct green 5, 29, 31; and Direct orange 37 | 6.5% |
| 3204.14.20 | Direct black 51, 69, 112, 114, 118, 122; Direct blue 74, 77, 85, 90, 156, 158, 158:1, 207, 211, 225, 244, 267; Direct brown 97, 113, 157, 169, 170, 200, 212, 214; Direct green 33, 59, 67, 68; Direct orange 17, 60, 105, 106, 107, 118; Direct red 9, 89, 92, 95, 111, 127, 173, 207, 221; Direct violet 47, 93; and Direct yellow 27, 39, 68, 93, 95, 96, 98, 109, 110, 133, 134 | 6.5% |
| 3204.14.25 | Direct blue 86; Direct red 83; and Direct yellow 28 | 6.5% |
| 3204.14.30 | Products described in additional U.S. note 3 to section VI | 6.5% |
| 3204.14.50 | Other: other | 6.5% |