Analysis
Subheading 7013.22 covers of lead crystal, within heading 7013. 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 12 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 15%, applies to 7013.22.10 (valued not over $1 each).
None of its 4 lines is duty-free at the general rate. Rates run from 3% to 15% with a median of 10.65%, so the line you choose sets the duty.
The US splits it as follows: 7013.22.10 for valued not over $1 each (15%), 7013.22.20 for valued over $1 but not over $3 each (14%), 7013.22.30 for valued over $3 but not over $5 each (7.3%) and 7013.22.50 for valued over $5 each (3%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 7013.22.10 | Valued not over $1 each | 15% |
| 7013.22.20 | Valued over $1 but not over $3 each | 14% |
| 7013.22.30 | Valued over $3 but not over $5 each | 7.3% |
| 7013.22.50 | Valued over $5 each | 3% |