Analysis
Subheading 3214.90 covers other, within heading 3214. 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 2 US tariff lines below it are national.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 3.25%. The median line pays 1.625%.
The US splits it as follows: 3214.90.10 for other: based on rubber (duty-free) and 3214.90.50 for other: other (3.25%).
By Census's concordance, most of its statistical lines are made by Adhesive Manufacturing (325520). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 3214.90 once they fall within heading 3214 (glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3214.90.10 | Other: based on rubber | Free |
| 3214.90.50 | Other: other | 3.25% |