Analysis
Subheading 5402.45 covers other, of nylon or other polyamides, within heading 5402. 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.
The spread of 8 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 8%, applies to 5402.45.90 (other, of nylon or other polyamides: other).
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 8%. The median line pays 4%.
The US splits it as follows: 5402.45.10 for colored multifilament, untwisted or with a twist of less than 5 turns… (duty-free) and 5402.45.90 for other, of nylon or other polyamides: other (8%).
By Census's concordance, most of its statistical lines are made by Artificial and Synthetic Fibers and Filaments Manufacturing (325220). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5402.45.10 | Colored multifilament, untwisted or with a twist of less than 5 turns per meter, measuring not less than 22 decitex per filament, certified by the importer to be used in the manufacture of wigs for dolls | Free |
| 5402.45.90 | Other, of nylon or other polyamides: other | 8% |