Analysis
Subheading 6406.90 covers other, within heading 6406. 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 14.9 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 14.9%, applies to 6406.90.15 (of textile materials).
2 of its 5 lines with a percentage rate are duty-free at the general rate (40%) and 3 are dutiable, from duty-free up to 14.9%. The median line pays 2.6%.
The US splits it as follows: 6406.90.10 for other: of wood (2.6%), 6406.90.15 for of textile materials (14.9%), 6406.90.30 for of rubber or plastics (5.3%), 6406.90.60 for of other materials: of leather (duty-free) and 6406.90.90 for of other materials: other (duty-free).
By Census's concordance, most of its statistical lines are made by Apparel Accessories and Other Apparel Manufacturing (315990), All Other Miscellaneous Textile Product Mills (314999) and All Other Rubber Product Manufacturing (326299). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6406.90.10 | Other: of wood | 2.6% |
| 6406.90.15 | Of textile materials | 14.9% |
| 6406.90.30 | Of rubber or plastics | 5.3% |
| 6406.90.60 | Of other materials: of leather | Free |
| 6406.90.90 | Of other materials: other | Free |