Analysis
Subheading 6103.43 covers of synthetic fibers, 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 3 US tariff lines below it are national.
The spread of 13.3 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 28.2%, applies to 6103.43.15 (trousers, breeches and shorts: other).
None of its 3 lines is duty-free at the general rate. Rates run from 14.9% to 28.2% with a median of 21.55%, so the line you choose sets the duty.
The US splits it as follows: 6103.43.10 for containing 23 percent or more by weight of wool or fine animal hair (58.5¢/kg + 15.2%), 6103.43.15 for trousers, breeches and shorts: other (28.2%) and 6103.43.20 for bib and brace overalls (14.9%).
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 |
|---|---|---|
| 6103.43.10 | Containing 23 percent or more by weight of wool or fine animal hair | 58.5¢/kg + 15.2% |
| 6103.43.15 | Trousers, breeches and shorts: other | 28.2% |
| 6103.43.20 | Bib and brace overalls | 14.9% |