Analysis
Subheading 3815.90 covers other, within heading 3815. 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 4 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 3815.90.10 (of bismuth, of tungsten or of vanadium).
1 of its 4 lines with a percentage rate are duty-free at the general rate (25%) and 3 are dutiable, from duty-free up to 6.5%. The median line pays 3.9%.
The US splits it as follows: 3815.90.10 for of bismuth, of tungsten or of vanadium (6.5%), 3815.90.20 for of mercury or of molybdenum (2.8%), 3815.90.30 for consisting wholly of inorganic substances: other (duty-free) and 3815.90.50 for other: other (5%).
By Census's concordance, most of its statistical lines are made by Other Basic Inorganic Chemical Manufacturing (325180). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3815.90.10 | Of bismuth, of tungsten or of vanadium | 6.5% |
| 3815.90.20 | Of mercury or of molybdenum | 2.8% |
| 3815.90.30 | Consisting wholly of inorganic substances: other | Free |
| 3815.90.50 | Other: other | 5% |