Analysis
Subheading 3206.49 covers other, within heading 3206. 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 3206.49.20 (preparations based on iron oxides).
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 3.4000000000000004%.
The US splits it as follows: 3206.49.10 for concentrated dispersions of pigments in plastics materials (5.9%), 3206.49.20 for preparations based on iron oxides (6.5%), 3206.49.30 for preparations based on zinc oxides (1.3%), 3206.49.40 for preparations based on carbon black (duty-free), 3206.49.55 for pigments and preparations based on hexacyanoferrates (ferrocyanides… (3.7%) and 3206.49.60 for other: other (3.1%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3206.49.10 | Concentrated dispersions of pigments in plastics materials | 5.9% |
| 3206.49.20 | Preparations based on iron oxides | 6.5% |
| 3206.49.30 | Preparations based on zinc oxides | 1.3% |
| 3206.49.40 | Preparations based on carbon black | Free |
| 3206.49.55 | Pigments and preparations based on hexacyanoferrates (ferrocyanides and ferricyanides) | 3.7% |
| 3206.49.60 | Other: other | 3.1% |