Analysis
Subheading 5109.90 covers other, within heading 5109. 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 4 US tariff lines below it are national.
1 of its 4 lines with a percentage rate are duty-free at the general rate (25%) and 3 are dutiable, from duty-free up to 6%. The median line pays 5%.
The spread of 6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6%, applies to 5109.90.80 (of wool fiber with an average fiber diameter of…) and 5109.90.90 (other: other (400)).
The US splits it as follows: 5109.90.20 for yarn of wool, colored (dyed or printed) and cut into uniform lengths… (duty-free), 5109.90.40 for of Angora rabbit hair (400) (4%), 5109.90.80 for of wool fiber with an average fiber diameter of 18.5 microns or less… (6%) and 5109.90.90 for other: other (400) (6%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5109.90.20 | Yarn of wool, colored (dyed or printed) and cut into uniform lengths of not over 8 cm (400) | Free |
| 5109.90.40 | Of Angora rabbit hair (400) | 4% |
| 5109.90.80 | Of wool fiber with an average fiber diameter of 18.5 microns or less (400) | 6% |
| 5109.90.90 | Other: other (400) | 6% |