Analysis
Subheading 6116.93 covers of synthetic fibers, within heading 6116. 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 6 US tariff lines below it are national.
The spread of 18.6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 18.6%, applies to 6116.93.88 (without fourchettes (631)) and 6116.93.94 (with fourchettes (631)).
1 of its 4 lines with a percentage rate are duty-free at the general rate (25%) and 3 are dutiable, from duty-free up to 18.6%. The median line pays 10.7%.
The US splits it as follows: 6116.93.05 for ice hockey gloves and field hockey gloves (duty-free), 6116.93.08 for of synthetic fibers: other gloves, mittens and mitts, all the fore… (2.8%), 6116.93.64 for without fourchettes (431) (31¢/kg + 6.9%), 6116.93.74 for with fourchettes (431) (31¢/kg + 6.9%), 6116.93.88 for without fourchettes (631) (18.6%) and 6116.93.94 for with fourchettes (631) (18.6%).
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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6116.93.05 | Ice hockey gloves and field hockey gloves | Free |
| 6116.93.08 | Of synthetic fibers: other gloves, mittens and mitts, all the fore going specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts | 2.8% |
| 6116.93.64 | Without fourchettes (431) | 31¢/kg + 6.9% |
| 6116.93.74 | With fourchettes (431) | 31¢/kg + 6.9% |
| 6116.93.88 | Without fourchettes (631) | 18.6% |
| 6116.93.94 | With fourchettes (631) | 18.6% |