Analysis
Subheading 6201.30 covers of cotton, within heading 6201. 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 8 US tariff lines below it are national.
None of its 8 lines is duty-free at the general rate. Rates run from 4.4% to 9.4% with a median of 6.2%, so the line you choose sets the duty.
The spread of 5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 9.4%, applies to 6201.30.20 (overcoats, carcoats, capes, cloaks and similar…) and 6201.30.50 (other: other).
The US splits it as follows: 6201.30.12 for containing 15 percent or more by weight of down and waterfowl plumage… (4.4%), 6201.30.20 for overcoats, carcoats, capes, cloaks and similar coats: other (9.4%), 6201.30.30 for containing 15 percent or more by weight of down and waterfowl plumage… (4.4%), 6201.30.40 for water resistant (334) (6.2%), 6201.30.50 for other: other (9.4%), 6201.30.60 for containing 15 percent or more by weight of down and waterfowl plumage… (4.4%), 6201.30.70 for water resistant (334) (6.2%) and 6201.30.80 for other: other (9.4%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6201.30.12 | Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down (353) | 4.4% |
| 6201.30.20 | Overcoats, carcoats, capes, cloaks and similar coats: other | 9.4% |
| 6201.30.30 | Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down (353) | 4.4% |
| 6201.30.40 | Water resistant (334) | 6.2% |
| 6201.30.50 | Other: other | 9.4% |
| 6201.30.60 | Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down (353) | 4.4% |
| 6201.30.70 | Water resistant (334) | 6.2% |
| 6201.30.80 | Other: other | 9.4% |