Analysis
Subheading 4418.73 covers of bamboo or with at least the top layer (wear layer) of bamboo, within heading 4418. 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 8 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 8%, applies to 4418.73.30 (other: other).
3 of its 7 lines with a percentage rate are duty-free at the general rate (43%) and 4 are dutiable, from duty-free up to 8%. The median line pays 3.2%.
The US splits it as follows: 4418.73.10 for for mosaic floors: solid (duty-free), 4418.73.20 for having a face ply more than 6 mm in thickness (duty-free), 4418.73.30 for other: other (8%), 4418.73.40 for having a face ply more than 6 mm in thickness (3.2%), 4418.73.60 for of unidirectional bamboo (duty-free), 4418.73.70 for other: other (5%) and 4418.73.90 for of bamboo or with at least the top layer (wear layer) of bamboo: other (3.2%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4418.73.10 | For mosaic floors: solid | Free |
| 4418.73.20 | Having a face ply more than 6 mm in thickness | Free |
| 4418.73.30 | Other: other | 8% |
| 4418.73.40 | Having a face ply more than 6 mm in thickness | 3.2% |
| 4418.73.60 | Of unidirectional bamboo | Free |
| 4418.73.70 | Other: other | 5% |
| 4418.73.90 | Of bamboo or with at least the top layer (wear layer) of bamboo: other | 3.2% |