Analysis
Subheading 5408.31 covers unbleached or bleached, 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 3 US tariff lines below it are national.
The spread of 13 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 25%, applies to 5408.31.05 (containing 36 percent or more by weight of wool…).
None of its 3 lines is duty-free at the general rate. Rates run from 12% to 25% with a median of 14.9%, so the line you choose sets the duty.
The US splits it as follows: 5408.31.05 for containing 36 percent or more by weight of wool or fine animal hair (25%), 5408.31.10 for mixed mainly or solely with wool or fine animal hair: other (624) (12%) and 5408.31.20 for unbleached or bleached: other (14.9%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5408.31.05 | Containing 36 percent or more by weight of wool or fine animal hair | 25% |
| 5408.31.10 | Mixed mainly or solely with wool or fine animal hair: other (624) | 12% |
| 5408.31.20 | Unbleached or bleached: other | 14.9% |