Analysis
Subheading 5903.10 covers with poly(vinyl chloride), within heading 5903. 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 6 US tariff lines below it are national.
The spread of 14.1 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 14.1%, applies to 5903.10.18 (fabrics specified in note 9 to section XI: other…).
2 of its 6 lines with a percentage rate are duty-free at the general rate (33%) and 4 are dutiable, from duty-free up to 14.1%. The median line pays 2.7%.
The US splits it as follows: 5903.10.10 for with poly(vinyl chloride): of cotton (2.7%), 5903.10.15 for over 60 percent by weight of plastics (duty-free), 5903.10.18 for fabrics specified in note 9 to section XI: other (229) (14.1%), 5903.10.20 for over 70 percent by weight of rubber or plastics (duty-free), 5903.10.25 for other: other (229) (7.5%) and 5903.10.30 for with poly(vinyl chloride): other (2.7%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5903.10.10 | With poly(vinyl chloride): of cotton | 2.7% |
| 5903.10.15 | Over 60 percent by weight of plastics | Free |
| 5903.10.18 | Fabrics specified in note 9 to section XI: other (229) | 14.1% |
| 5903.10.20 | Over 70 percent by weight of rubber or plastics | Free |
| 5903.10.25 | Other: other (229) | 7.5% |
| 5903.10.30 | With poly(vinyl chloride): other | 2.7% |