Analysis
Subheading 5602.90 covers other, within heading 5602. 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 6.3 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.3%, applies to 5602.90.60 (of man-made fibers (223)).
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 6.3%. The median line pays 3.15%.
The US splits it as follows: 5602.90.30 for laminated fabrics (223) (duty-free), 5602.90.60 for of man-made fibers (223) (6.3%) and 5602.90.90 for other: other (414) (52.9¢/kg + 8%).
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 |
|---|---|---|
| 5602.90.30 | Laminated fabrics (223) | Free |
| 5602.90.60 | Of man-made fibers (223) | 6.3% |
| 5602.90.90 | Other: other (414) | 52.9¢/kg + 8% |