Analysis
Subheading 4015.19 covers other, within heading 4015. 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.
The spread of 11 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 14%, applies to 4015.19.51 (other: other).
None of its 2 lines is duty-free at the general rate. Rates run from 3% to 14% with a median of 8.5%, so the line you choose sets the duty.
The US splits it as follows: 4015.19.11 for other: seamless (3%) and 4015.19.51 for other: other (14%).
By Census's concordance, most of its statistical lines are made by Surgical Appliance and Supplies Manufacturing (339113). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 4015.19 once they fall within heading 4015 (articles of apparel and clothing accessories (including gloves, mittens and mitts), for…). 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 |
|---|---|---|
| 4015.19.11 | Other: seamless | 3% |
| 4015.19.51 | Other: other | 14% |