Analysis
Subheading 5407.93 covers of yarns of different colors, within heading 5407. 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.
The spread of 25 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 25%, applies to 5407.93.05 (containing 36 percent or more by weight of wool…).
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 25%. The median line pays 12%.
The US splits it as follows: 5407.93.05 for containing 36 percent or more by weight of wool or fine animal hair (25%), 5407.93.10 for mixed mainly or solely with wool or fine animal hair: other (624) (12%), 5407.93.15 for containing 85 percent or more by weight of man-made filaments, the… (duty-free) and 5407.93.20 for other: other (12%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5407.93.05 | Containing 36 percent or more by weight of wool or fine animal hair | 25% |
| 5407.93.10 | Mixed mainly or solely with wool or fine animal hair: other (624) | 12% |
| 5407.93.15 | Containing 85 percent or more by weight of man-made filaments, the thread count of which per cm (treating multiple (folded) or cabled yarns as single threads) is over 69 but not over 142 in the warp and over 31 but not over 71 in the filling (620) | Free |
| 5407.93.20 | Other: other | 12% |