Analysis
Subheading 4301.60 covers of fox, whole, with or without head, tail or paws, within heading 4301. 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.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 5.1%. The median line pays 2.55%.
The spread of 5.1 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.1%, applies to 4301.60.30 (of silver, black or platinum fox (including those…).
The US splits it as follows: 4301.60.30 for of silver, black or platinum fox (including those of any fox which is… (5.1%) and 4301.60.60 for of fox, whole, with or without head, tail or paws: other (duty-free).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4301.60.30 | Of silver, black or platinum fox (including those of any fox which is a mutation, or type developed, from silver, black or platinum foxes) | 5.1% |
| 4301.60.60 | Of fox, whole, with or without head, tail or paws: other | Free |