Analysis
Subheading 4602.12 covers of rattan, within heading 4602. 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 18 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 18%, applies to 4602.12.25 (luggage, handbags and flatgoods, whether or not…).
2 of its 7 lines with a percentage rate are duty-free at the general rate (29%) and 5 are dutiable, from duty-free up to 18%. The median line pays 5%.
The US splits it as follows: 4602.12.05 for fishing baskets or creels (5%), 4602.12.14 for other baskets and bags, whether or not lined: wickerwork (duty-free), 4602.12.16 for other baskets and bags, whether or not lined: other (5%), 4602.12.23 for articles of a kind normally carried in the pocket or in the handbag (9%), 4602.12.25 for luggage, handbags and flatgoods, whether or not lined: other (18%), 4602.12.35 for other: wickerwork (duty-free) and 4602.12.45 for other: other (6.6%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4602.12.05 | Fishing baskets or creels | 5% |
| 4602.12.14 | Other baskets and bags, whether or not lined: wickerwork | Free |
| 4602.12.16 | Other baskets and bags, whether or not lined: other | 5% |
| 4602.12.23 | Articles of a kind normally carried in the pocket or in the handbag | 9% |
| 4602.12.25 | Luggage, handbags and flatgoods, whether or not lined: other | 18% |
| 4602.12.35 | Other: wickerwork | Free |
| 4602.12.45 | Other: other | 6.6% |