3917.10

Analysis

Subheading 3917.10 covers artificial guts (sausage casings) of hardened protein or of cellulosic plastics materials, within heading 3917. 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 3 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 3917.10.10 (of cellulosic plastics materials).

1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 6.5%. The median line pays 4.2%.

The US splits it as follows: 3917.10.10 for of cellulosic plastics materials (6.5%), 3917.10.60 for other: of collagen (duty-free) and 3917.10.90 for other: other (4.2%).

By Census's concordance, most of its statistical lines are made by Unlaminated Plastics Profile Shape Manufacturing (326121) and Meat Processed from Carcasses (311612). Those are the NAICS industries a US producer of these goods would report under.