Analysis
Subheading 6201.40 covers of man-made fibers, 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 13 US tariff lines below it are national.
The spread of 23.3 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 27.7%, applies to 6201.40.20 (other: other) and 6201.40.50 (other: other).
None of its 13 lines is duty-free at the general rate. Rates run from 4.4% to 27.7% with a median of 11%, so the line you choose sets the duty.
3 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.
Its 13 lines start with 6201.40.10 (containing 15 percent or more by weight of down…), 6201.40.15 (containing 36 percent or more by weight of wool…), 6201.40.20 (other: other) and 6201.40.25 (containing 15 percent or more by weight of down…); the full list is in the table below.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6201.40.10 | 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 (653) | 4.4% |
| 6201.40.15 | Containing 36 percent or more by weight of wool or fine animal hair | 49.7¢/kg + 19.7% |
| 6201.40.20 | Other: other | 27.7% |
| 6201.40.25 | 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 (653) | 4.4% |
| 6201.40.35 | Padded sleeveless jackets | 14.9% |
| 6201.40.40 | Containing 36 percent or more by weight of wool or fine animal hair | 49.5¢/kg + 19.6% |
| 6201.40.45 | Water resistant (634) | 7.1% |
| 6201.40.50 | Other: other | 27.7% |
| 6201.40.55 | 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 (653) | 4.4% |
| 6201.40.60 | Padded, sleeveless jackets | 14.9% |
| 6201.40.65 | Containing 36 percent or more by weight of wool or fine animal hair | 49.5¢/kg + 19.6% |
| 6201.40.70 | Water resistant (634) | 7.1% |
| 6201.40.75 | Other: other | 27.7% |