Analysis
Subheading 6204.61 covers of wool or fine animal hair, 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.
None of its 4 lines is duty-free at the general rate. Rates run from 7.6% to 13.6% with a median of 10.6%, so the line you choose sets the duty.
The spread of 6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 13.6%, applies to 6204.61.15 (recreational performance outerwear: other) and 6204.61.80 (other: other).
The US splits it as follows: 6204.61.05 for trousers and breeches, containing elastomeric fiber, water resistant… (7.6%), 6204.61.15 for recreational performance outerwear: other (13.6%), 6204.61.60 for trousers and breeches, containing elastomeric fiber, water resistant… (7.6%) and 6204.61.80 for other: other (13.6%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6204.61.05 | Trousers and breeches, containing elastomeric fiber, water resistant, without belt loops, weighing more than 6 kg per dozen | 7.6% |
| 6204.61.15 | Recreational performance outerwear: other | 13.6% |
| 6204.61.60 | Trousers and breeches, containing elastomeric fiber, water resistant, without belt loops, weighing more than 6 kg per dozen | 7.6% |
| 6204.61.80 | Other: other | 13.6% |