Analysis
Subheading 6304.99 covers not knitted or crocheted, of other textile materials, 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 6 US tariff lines below it are national.
The spread of 8.1 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 11.3%, applies to 6304.99.15 (wall hangings of wool or fine animal hair: other…) and 6304.99.25 (wall hangings of jute).
None of its 6 lines is duty-free at the general rate. Rates run from 3.2% to 11.3% with a median of 7.550000000000001%, so the line you choose sets the duty.
The US splits it as follows: 6304.99.10 for certified hand-loomed and folklore products (3.8%), 6304.99.15 for wall hangings of wool or fine animal hair: other (469) (11.3%), 6304.99.25 for wall hangings of jute (11.3%), 6304.99.35 for of vegetable fibers (except cotton): other (899) (11.3%), 6304.99.40 for certified hand-loomed and folklore pillow covers of wool or fine… (3.8%) and 6304.99.60 for other: other (3.2%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6304.99.10 | Certified hand-loomed and folklore products | 3.8% |
| 6304.99.15 | Wall hangings of wool or fine animal hair: other (469) | 11.3% |
| 6304.99.25 | Wall hangings of jute | 11.3% |
| 6304.99.35 | Of vegetable fibers (except cotton): other (899) | 11.3% |
| 6304.99.40 | Certified hand-loomed and folklore pillow covers of wool or fine animal hair | 3.8% |
| 6304.99.60 | Other: other | 3.2% |