Analysis
Subheading 4411.92 covers of a density exceeding 0.8 g/cm3, within heading 4411. 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.
3 of its 4 lines with a percentage rate are duty-free at the general rate (75%) and 1 are dutiable, from duty-free up to 6%. The median line pays duty-free.
The spread of 6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6%, applies to 4411.92.40 (other: other).
The US splits it as follows: 4411.92.10 for not mechanically worked or surface covered (duty-free), 4411.92.20 for not surface covered (except for oil treatment) (duty-free), 4411.92.30 for tileboard which has been continuously worked along any of its edges… (duty-free) and 4411.92.40 for other: other (6%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4411.92.10 | Not mechanically worked or surface covered | Free |
| 4411.92.20 | Not surface covered (except for oil treatment) | Free |
| 4411.92.30 | Tileboard which has been continuously worked along any of its edges and is dedicated for use in the construction of walls, ceilings or other parts of buildings | Free |
| 4411.92.40 | Other: other | 6% |