Analysis
Subheading 6107.99 covers of other textile materials, within heading 6107. 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 4 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, 14.9%, applies to 6107.99.10 (of man-made fibers).
None of its 4 lines is duty-free at the general rate. Rates run from 0.8% to 14.9% with a median of 9.2%, so the line you choose sets the duty.
The US splits it as follows: 6107.99.10 for of man-made fibers (14.9%), 6107.99.20 for of wool or fine animal hair (459) (13.6%), 6107.99.50 for containing 70 percent or more by weight of silk or silk waste (0.8%) and 6107.99.90 for of other textile materials: other (850) (4.8%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6107.99.10 | Of man-made fibers | 14.9% |
| 6107.99.20 | Of wool or fine animal hair (459) | 13.6% |
| 6107.99.50 | Containing 70 percent or more by weight of silk or silk waste | 0.8% |
| 6107.99.90 | Of other textile materials: other (850) | 4.8% |