Analysis
Subheading 5408.33 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 5 US tariff lines below it are national.
The spread of 12.7 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 19.6%, applies to 5408.33.05 (containing 36 percent or more by weight of wool…).
None of its 5 lines is duty-free at the general rate. Rates run from 6.9% to 19.6% with a median of 12%, so the line you choose sets the duty.
The US splits it as follows: 5408.33.05 for containing 36 percent or more by weight of wool or fine animal hair (19.6%), 5408.33.10 for mixed mainly or solely with wool or fine animal hair: other (624) (12%), 5408.33.15 for containing 85 percent or more by weight of man-made filaments, the… (12.3¢/kg + 11.4%), 5408.33.30 for containing 30 percent or more by weight of silk or silk waste, valued… (6.9%) and 5408.33.90 for other: other (12%).
1 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5408.33.05 | Containing 36 percent or more by weight of wool or fine animal hair | 19.6% |
| 5408.33.10 | Mixed mainly or solely with wool or fine animal hair: other (624) | 12% |
| 5408.33.15 | 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 (618) | 12.3¢/kg + 11.4% |
| 5408.33.30 | Containing 30 percent or more by weight of silk or silk waste, valued over $33 per kg (618) | 6.9% |
| 5408.33.90 | Other: other | 12% |