Analysis
Subheading 6304.19 covers other, within heading 6304. 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 5 US tariff lines below it are national.
The spread of 10.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 14.9%, applies to 6304.19.15 (containing any embroidery, lace, braid, edging…).
None of its 5 lines is duty-free at the general rate. Rates run from 4.4% to 14.9% with a median of 6.5%, so the line you choose sets the duty.
The US splits it as follows: 6304.19.05 for containing any embroidery, lace, braid, edging, trimming, piping or… (12%), 6304.19.10 for of cotton: other (362) (4.4%), 6304.19.15 for containing any embroidery, lace, braid, edging, trimming, piping or… (14.9%), 6304.19.20 for of man-made fibers: other (666) (6.5%) and 6304.19.30 for other: other (6.3%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6304.19.05 | Containing any embroidery, lace, braid, edging, trimming, piping or applique work (362) | 12% |
| 6304.19.10 | Of cotton: other (362) | 4.4% |
| 6304.19.15 | Containing any embroidery, lace, braid, edging, trimming, piping or applique work (666) | 14.9% |
| 6304.19.20 | Of man-made fibers: other (666) | 6.5% |
| 6304.19.30 | Other: other | 6.3% |