Analysis
Subheading 7321.11 covers for gas fuel or for both gas and other fuels, within heading 7321. 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 3 US tariff lines below it are national.
2 of its 3 lines with a percentage rate are duty-free at the general rate (67%) and 1 are dutiable, from duty-free up to 5.7%. The median line pays duty-free.
The spread of 5.7 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.7%, applies to 7321.11.10 (for gas fuel or for both gas and other fuels…).
The US splits it as follows: 7321.11.10 for for gas fuel or for both gas and other fuels: portable (5.7%), 7321.11.30 for other: stoves or ranges (duty-free) and 7321.11.60 for other: other (duty-free).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 7321.11.10 | For gas fuel or for both gas and other fuels: portable | 5.7% |
| 7321.11.30 | Other: stoves or ranges | Free |
| 7321.11.60 | Other: other | Free |