Analysis
Subheading 7010.90 covers other, within heading 7010. 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.
2 of its 4 lines with a percentage rate are duty-free at the general rate (50%) and 2 are dutiable, from duty-free up to 5.2%. The median line pays 1.25%.
The spread of 5.2 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.2%, applies to 7010.90.30 (containers (with or without their closures) of a…).
The US splits it as follows: 7010.90.05 for serum bottles, vials and other pharmaceutical containers (duty-free), 7010.90.20 for produced by automatic machine (2.5%), 7010.90.30 for containers (with or without their closures) of a kind used for the… (5.2%) and 7010.90.50 for other: other containers (with or without their closures) (duty-free).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 7010.90.05 | Serum bottles, vials and other pharmaceutical containers | Free |
| 7010.90.20 | Produced by automatic machine | 2.5% |
| 7010.90.30 | Containers (with or without their closures) of a kind used for the conveyance or packing of perfume or other toilet preparations; other containers if fitted with or designed for use with ground glass stoppers: other | 5.2% |
| 7010.90.50 | Other: other containers (with or without their closures) | Free |