Analysis
Subheading 4010.39 covers other, within heading 4010. 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 7 US tariff lines below it are national.
The spread of 6.1 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 8%, applies to 4010.39.41 (of a width exceeding 20 cm).
None of its 7 lines is duty-free at the general rate. Rates run from 1.9% to 8% with a median of 3.4%, so the line you choose sets the duty.
The US splits it as follows: 4010.39.10 for combined with textile materials (3.4%), 4010.39.20 for of trapezoidal cross section (V-belts and belting): other (2.8%), 4010.39.30 for with textile components in which vegetable fibers predominate by… (4.1%), 4010.39.41 for of a width exceeding 20 cm (8%), 4010.39.45 for with textile components in which man-made fibers predominate by… (6.4%), 4010.39.50 for combined with textile materials: other (1.9%) and 4010.39.90 for other: other (3.3%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4010.39.10 | Combined with textile materials | 3.4% |
| 4010.39.20 | Of trapezoidal cross section (V-belts and belting): other | 2.8% |
| 4010.39.30 | With textile components in which vegetable fibers predominate by weight over any other single textile fiber | 4.1% |
| 4010.39.41 | Of a width exceeding 20 cm | 8% |
| 4010.39.45 | With textile components in which man-made fibers predominate by weight over any other single textile fiber: other | 6.4% |
| 4010.39.50 | Combined with textile materials: other | 1.9% |
| 4010.39.90 | Other: other | 3.3% |