Analysis
Subheading 6203.43 covers of synthetic fibers, 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 13 US tariff lines below it are national.
The spread of 27.9 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 27.9%, applies to 6203.43.13 (other: other) and 6203.43.90 (other: other).
2 of its 11 lines with a percentage rate are duty-free at the general rate (18%) and 9 are dutiable, from duty-free up to 27.9%. The median line pays 7.1%.
2 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 6203.43.01 (containing 15 percent or more by weight of down…), 6203.43.03 (water resistant (659)), 6203.43.05 (bib and brace overalls: other) and 6203.43.09 (containing 36 percent or more by weight of wool…); the full list is in the table below.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6203.43.01 | 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 |
| 6203.43.03 | Water resistant (659) | 7.1% |
| 6203.43.05 | Bib and brace overalls: other | 14.9% |
| 6203.43.09 | Containing 36 percent or more by weight of wool or fine animal hair | 49.6¢/kg + 19.7% |
| 6203.43.11 | Water resistant trousers or breeches (647) | 7.1% |
| 6203.43.13 | Other: other | 27.9% |
| 6203.43.45 | 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 |
| 6203.43.55 | Water resistant (659) | 7.1% |
| 6203.43.60 | Bib and brace overalls: other | 14.9% |
| 6203.43.65 | Certified hand-loomed and folklore products (647) | 12.2% |
| 6203.43.70 | Containing 36 percent or more by weight of wool or fine animal hair | 49.6¢/kg + 19.7% |
| 6203.43.75 | Water resistant trousers or breeches (647) | 7.1% |
| 6203.43.90 | Other: other | 27.9% |