Analysis
Subheading 5408.23 covers of yarns of different colors, within heading 5408. 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 12 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 12%, applies to 5408.23.21 (of cuprammonium rayon (618)) and 5408.23.29 (other: other).
2 of its 4 lines with a percentage rate are duty-free at the general rate (50%) and 2 are dutiable, from duty-free up to 12%. The median line pays 6%.
The US splits it as follows: 5408.23.11 for of cuprammonium rayon (618) (duty-free), 5408.23.19 for the thread count of which per cm (treating multiple (folded) or… (duty-free), 5408.23.21 for of cuprammonium rayon (618) (12%) and 5408.23.29 for other: other (12%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5408.23.11 | Of cuprammonium rayon (618) | Free |
| 5408.23.19 | 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: other (618) | Free |
| 5408.23.21 | Of cuprammonium rayon (618) | 12% |
| 5408.23.29 | Other: other | 12% |