Analysis
Subheading 6117.80 covers other accessories, 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 5 US tariff lines below it are national.
The spread of 13.4 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 14.6%, applies to 6117.80.85 (headbands, ponytail holders and similar articles) and 6117.80.95 (other: other).
None of its 5 lines is duty-free at the general rate. Rates run from 1.2% to 14.6% with a median of 5%, so the line you choose sets the duty.
The US splits it as follows: 6117.80.20 for ties, bow ties and cravats (758) (1.2%), 6117.80.30 for containing 70 percent or more by weight of silk or silk waste: other (2.3%), 6117.80.85 for headbands, ponytail holders and similar articles (14.6%), 6117.80.87 for ties, bow ties and cravats (5%) and 6117.80.95 for other: other (14.6%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6117.80.20 | Ties, bow ties and cravats (758) | 1.2% |
| 6117.80.30 | Containing 70 percent or more by weight of silk or silk waste: other | 2.3% |
| 6117.80.85 | Headbands, ponytail holders and similar articles | 14.6% |
| 6117.80.87 | Ties, bow ties and cravats | 5% |
| 6117.80.95 | Other: other | 14.6% |