Analysis
Subheading 5515.99 covers other, within heading 5515. 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 16.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 25%, applies to 5515.99.05 (containing 36 percent or more by weight of wool…).
None of its 3 lines is duty-free at the general rate. Rates run from 8.5% to 25% with a median of 12%, so the line you choose sets the duty.
The US splits it as follows: 5515.99.05 for containing 36 percent or more by weight of wool or fine animal hair (25%), 5515.99.10 for mixed mainly or solely with wool or fine animal hair: other (12%) and 5515.99.90 for other: other (8.5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5515.99.05 | Containing 36 percent or more by weight of wool or fine animal hair | 25% |
| 5515.99.10 | Mixed mainly or solely with wool or fine animal hair: other | 12% |
| 5515.99.90 | Other: other | 8.5% |