3204.20

Analysis

Subheading 3204.20 covers synthetic organic products of a kind used as fluorescent brightening agents, 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 3 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 3204.20.10 (fluorescent brightening agent 32) and 3204.20.80 (synthetic organic products of a kind used as…).

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 6.5%. The median line pays 6.5%.

The US splits it as follows: 3204.20.10 for fluorescent brightening agent 32 (6.5%), 3204.20.40 for synthetic organic products of a kind used as fluorescent brightening… (duty-free) and 3204.20.80 for synthetic organic products of a kind used as fluorescent brightening… (6.5%).