Analysis
Subheading 6117.10 covers shawls, scarves, mufflers, mantillas, veils and the like, within heading 6117. 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 9.8 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 11.3%, applies to 6117.10.20 (of man-made fibers).
None of its 4 lines is duty-free at the general rate. Rates run from 1.5% to 11.3% with a median of 9.55%, so the line you choose sets the duty.
The US splits it as follows: 6117.10.10 for of wool or fine animal hair (459) (9.6%), 6117.10.20 for of man-made fibers (11.3%), 6117.10.40 for containing 70 percent or more by weight of silk or silk waste (1.5%) and 6117.10.60 for shawls, scarves, mufflers, mantillas, veils and the like: other (9.5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6117.10.10 | Of wool or fine animal hair (459) | 9.6% |
| 6117.10.20 | Of man-made fibers | 11.3% |
| 6117.10.40 | Containing 70 percent or more by weight of silk or silk waste | 1.5% |
| 6117.10.60 | Shawls, scarves, mufflers, mantillas, veils and the like: other | 9.5% |