Analysis
Subheading 5101.30 covers carbonized, within heading 5101. 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 6 US tariff lines below it are national.
Every one of its 6 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 5101.30.10 for unimproved wool; other wool, not finer than 40s (duty-free), 5101.30.15 for not processed in any manner beyond the carbonized condition: other… (duty-free), 5101.30.30 for not processed in any manner beyond the carbonized condition: other… (duty-free), 5101.30.40 for not processed in any manner beyond the carbonized condition: other (24.4¢/kg), 5101.30.65 for unimproved wool; other wool, not finer than 46s (duty-free) and 5101.30.70 for other: other (6.5¢/kg + 5.3%).
2 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5101.30.10 | Unimproved wool; other wool, not finer than 40s | Free |
| 5101.30.15 | Not processed in any manner beyond the carbonized condition: other wool, finer than 40s but not finer than 44s | Free |
| 5101.30.30 | Not processed in any manner beyond the carbonized condition: other wool, finer than 44s but not finer than 46s | Free |
| 5101.30.40 | Not processed in any manner beyond the carbonized condition: other | 24.4¢/kg |
| 5101.30.65 | Unimproved wool; other wool, not finer than 46s | Free |
| 5101.30.70 | Other: other | 6.5¢/kg + 5.3% |