Analysis
Subheading 6101.30 covers of man-made fibers, within heading 6101. 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 22.6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 28.2%, applies to 6101.30.20 (other: other).
None of its 3 lines is duty-free at the general rate. Rates run from 5.6% to 28.2% with a median of 16.9%, so the line you choose sets the duty.
The US splits it as follows: 6101.30.10 for containing 25 percent or more by weight of leather (634) (5.6%), 6101.30.15 for containing 23 percent or more by weight of wool or fine animal hair… (38.6¢/kg + 10%) and 6101.30.20 for other: other (28.2%).
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 |
|---|---|---|
| 6101.30.10 | Containing 25 percent or more by weight of leather (634) | 5.6% |
| 6101.30.15 | Containing 23 percent or more by weight of wool or fine animal hair (434) | 38.6¢/kg + 10% |
| 6101.30.20 | Other: other | 28.2% |