Analysis
Subheading 6203.42 covers of cotton, within heading 6203. 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 16.6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 16.6%, applies to 6203.42.07 (other: other) and 6203.42.45 (other: other).
2 of its 6 lines with a percentage rate are duty-free at the general rate (33%) and 4 are dutiable, from duty-free up to 16.6%. The median line pays 10.3%.
The US splits it as follows: 6203.42.03 for containing 15 percent or more by weight of down and waterfowl plumage… (duty-free), 6203.42.05 for bib and brace overalls (10.3%), 6203.42.07 for other: other (16.6%), 6203.42.17 for containing 15 percent or more by weight of down and waterfowl plumage… (duty-free), 6203.42.25 for bib and brace overalls (10.3%) and 6203.42.45 for other: other (16.6%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6203.42.03 | 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 | Free |
| 6203.42.05 | Bib and brace overalls | 10.3% |
| 6203.42.07 | Other: other | 16.6% |
| 6203.42.17 | 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 | Free |
| 6203.42.25 | Bib and brace overalls | 10.3% |
| 6203.42.45 | Other: other | 16.6% |