Analysis
Subheading 4601.94 covers of other vegetable materials, 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 3 US tariff lines below it are national.
The spread of 6.6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.6%, applies to 4601.94.20 (other: of willow or wood).
1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 6.6%. The median line pays 2.7%.
The US splits it as follows: 4601.94.05 for plaits and similar products of plaiting materials, whether or not… (2.7%), 4601.94.20 for other: of willow or wood (6.6%) and 4601.94.40 for other: other (duty-free).
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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4601.94.05 | Plaits and similar products of plaiting materials, whether or not assembled into strips | 2.7% |
| 4601.94.20 | Other: of willow or wood | 6.6% |
| 4601.94.40 | Other: other | Free |