6103.10

Analysis

Subheading 6103.10 covers suits, within heading 6103. 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 8 US tariff lines below it are national.

The spread of 28.2 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 28.2%, applies to 6103.10.30 (of synthetic fibers: other (643)).

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 28.2%. The median line pays 3.25%.

The US splits it as follows: 6103.10.10 for of wool or fine animal hair (443) (38.8¢/kg + 10%), 6103.10.20 for containing 23 percent or more by weight of wool or fine animal hair… (60.3¢/kg + 15.6%), 6103.10.30 for of synthetic fibers: other (643) (28.2%), 6103.10.40 for containing 23 percent or more by weight of wool or fine animal hair… (duty-free), 6103.10.50 for of artificial fibers: other (643) (duty-free), 6103.10.60 for of other textile materials: of cotton (9.4%), 6103.10.70 for containing 70 percent or more by weight of silk or silk waste (743) (0.9%) and 6103.10.90 for of other textile materials: other (5.6%).

2 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.