Analysis
Subheading 4418.74 covers other, for mosaic floors, 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 3 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 4418.74.90 (other: other).
2 of its 3 lines with a percentage rate are duty-free at the general rate (67%) and 1 are dutiable, from duty-free up to 8%. The median line pays duty-free.
The US splits it as follows: 4418.74.10 for other, for mosaic floors: solid (duty-free), 4418.74.20 for having a face ply more than 6 mm in thickness (duty-free) and 4418.74.90 for other: other (8%).
By Census's concordance, most of its statistical lines are made by Other Millwork (including Flooring) (321918). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4418.74.10 | Other, for mosaic floors: solid | Free |
| 4418.74.20 | Having a face ply more than 6 mm in thickness | Free |
| 4418.74.90 | Other: other | 8% |