Analysis
Subheading 6110.30 covers of man-made fibers, within heading 6110. 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 26 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 32%, applies to 6110.30.30 (other: other).
None of its 4 lines is duty-free at the general rate. Rates run from 6% to 32% with a median of 11.65%, so the line you choose sets the duty.
The US splits it as follows: 6110.30.10 for containing 25 percent or more by weight of leather (6%), 6110.30.15 for containing 23 percent or more by weight of wool or fine animal hair (17%), 6110.30.20 for containing 30 percent or more by weight of silk or silk waste (6.3%) and 6110.30.30 for other: other (32%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6110.30.10 | Containing 25 percent or more by weight of leather | 6% |
| 6110.30.15 | Containing 23 percent or more by weight of wool or fine animal hair | 17% |
| 6110.30.20 | Containing 30 percent or more by weight of silk or silk waste | 6.3% |
| 6110.30.30 | Other: other | 32% |