Analysis
Subheading 7013.37 covers other, 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 7 US tariff lines below it are national.
The spread of 23.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 28.5%, applies to 7013.37.10 (valued not over $0.30 each).
None of its 7 lines is duty-free at the general rate. Rates run from 5% to 28.5% with a median of 11.3%, so the line you choose sets the duty.
The US splits it as follows: 7013.37.05 for pressed and toughened (specially tempered) (12.5%), 7013.37.10 for valued not over $0.30 each (28.5%), 7013.37.20 for valued over $0.30 but not over $3 each (22.5%), 7013.37.30 for valued over $3 but not over $5 each (11.3%), 7013.37.40 for valued over $5 each (5%), 7013.37.50 for valued over $3 but not over $5 each (7.5%) and 7013.37.60 for valued over $5 each (5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 7013.37.05 | Pressed and toughened (specially tempered) | 12.5% |
| 7013.37.10 | Valued not over $0.30 each | 28.5% |
| 7013.37.20 | Valued over $0.30 but not over $3 each | 22.5% |
| 7013.37.30 | Valued over $3 but not over $5 each | 11.3% |
| 7013.37.40 | Valued over $5 each | 5% |
| 7013.37.50 | Valued over $3 but not over $5 each | 7.5% |
| 7013.37.60 | Valued over $5 each | 5% |