Analysis
Subheading 6204.33 covers of synthetic fibers, within heading 6204. 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 4 US tariff lines below it are national.
The spread of 24.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 27.3%, applies to 6204.33.50 (of synthetic fibers: other).
None of its 4 lines is duty-free at the general rate. Rates run from 2.8% to 27.3% with a median of 7.1%, so the line you choose sets the duty.
The US splits it as follows: 6204.33.10 for containing 30 percent or more by weight of silk or silk waste (635) (7.1%), 6204.33.20 for containing 36 percent or more by weight of flax fibers (635) (2.8%), 6204.33.40 for containing 36 percent or more by weight of wool or fine animal hair (46.3¢/kg + 21%) and 6204.33.50 for of synthetic fibers: other (27.3%).
1 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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6204.33.10 | Containing 30 percent or more by weight of silk or silk waste (635) | 7.1% |
| 6204.33.20 | Containing 36 percent or more by weight of flax fibers (635) | 2.8% |
| 6204.33.40 | Containing 36 percent or more by weight of wool or fine animal hair | 46.3¢/kg + 21% |
| 6204.33.50 | Of synthetic fibers: other | 27.3% |