6502.00

Analysis

Subheading 6502.00 covers hat shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, not lined, nor trimmed, within heading 6502. 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 6.8 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.8%, applies to 6502.00.90 (hat shapes, plaited or made by assembling strips…).

1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 6.8%. The median line pays 4%.

The US splits it as follows: 6502.00.20 for of vegetable fibers, of unspun fibrous vegetable materials, of paper… (34¢/doz. + 3.4%), 6502.00.40 for not bleached and not colored (4%), 6502.00.60 for bleached or colored (duty-free) and 6502.00.90 for hat shapes, plaited or made by assembling strips of any material… (6.8%).

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.