HTS subheading · chapter 34
3403.91
Preparations for the treatment of textile materials, leather, furskins or other materials
Analysis
Subheading 3403.91 covers preparations for the treatment of textile materials, leather, furskins or other materials, within heading 3403. 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.
None of its 2 lines is duty-free at the general rate. Rates run from 6% to 6.5% with a median of 6.25%, so the line you choose sets the duty.
The US splits it as follows: 3403.91.10 for preparations for the treatment of textile materials (6%) and 3403.91.50 for preparations for the treatment of textile materials, leather… (6.5%).
By Census's concordance, most of its statistical lines are made by Surface Active Agent Manufacturing (325613). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 3403.91 once they fall within heading 3403 (lubricating preparations (including cutting-oil preparations, bolt or nut release…). 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 |
|---|---|---|
| 3403.91.10 | Preparations for the treatment of textile materials | 6% |
| 3403.91.50 | Preparations for the treatment of textile materials, leather, furskins or other materials: other | 6.5% |