Analysis
Subheading 4601.92 covers of bamboo, within heading 4601. 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.
None of its 2 lines is duty-free at the general rate. Rates run from 2.7% to 6.6% with a median of 4.65%, so the line you choose sets the duty.
The US splits it as follows: 4601.92.05 for plaits and similar products of plaiting materials, whether or not… (2.7%) and 4601.92.20 for of bamboo: other (6.6%).
By Census's concordance, most of its statistical lines are made by All Other Miscellaneous Wood Product Manufacturing (321999). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 4601.92 once they fall within heading 4601 (plaits and similar products of plaiting materials, whether or not assembled into strips…). 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 |
|---|---|---|
| 4601.92.05 | Plaits and similar products of plaiting materials, whether or not assembled into strips | 2.7% |
| 4601.92.20 | Of bamboo: other | 6.6% |