Analysis
Subheading 6812.91 covers clothing, clothing accessories, footwear and headgear, within heading 6812. 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 2 US tariff lines below it are national.
The spread of 8.3 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 8.3%, applies to 6812.91.10 (clothing, clothing accessories, footwear and…).
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 8.3%. The median line pays 4.15%.
The US splits it as follows: 6812.91.10 for clothing, clothing accessories, footwear and headgear: footwear (8.3%) and 6812.91.90 for clothing, clothing accessories, footwear and headgear: other (duty-free).
By Census's concordance, most of its statistical lines are made by Surgical Appliance and Supplies Manufacturing (339113). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6812.91.10 | Clothing, clothing accessories, footwear and headgear: footwear | 8.3% |
| 6812.91.90 | Clothing, clothing accessories, footwear and headgear: other | Free |