Analysis
Subheading 3808.92 covers fungicides, within heading 3808. 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 3808.92.15 (containing any aromatic or modified aromatic…).
2 of its 6 lines with a percentage rate are duty-free at the general rate (33%) and 4 are dutiable, from duty-free up to 6.5%. The median line pays 4.35%.
The US splits it as follows: 3808.92.05 for mixtures of dinocap and application adjuvants (duty-free), 3808.92.15 for containing any aromatic or modified aromatic fungicide: other (6.5%), 3808.92.24 for maneb; Zineb; Mancozeb; and Metiram (duty-free), 3808.92.28 for containing any fungicide which is a thioamide, thiocarbamate… (3.7%), 3808.92.30 for containing an inorganic substance (5%) and 3808.92.50 for other: other (5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3808.92.05 | Mixtures of dinocap and application adjuvants | Free |
| 3808.92.15 | Containing any aromatic or modified aromatic fungicide: other | 6.5% |
| 3808.92.24 | Maneb; Zineb; Mancozeb; and Metiram | Free |
| 3808.92.28 | Containing any fungicide which is a thioamide, thiocarbamate, dithiocarbamate, thiuram or isothiocyanate: other | 3.7% |
| 3808.92.30 | Containing an inorganic substance | 5% |
| 3808.92.50 | Other: other | 5% |