Analysis
Subheading 7326.90 covers other, within heading 7326. 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 6 US tariff lines below it are national.
The spread of 8.6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 8.6%, applies to 7326.90.60 (coated or plated with precious metal).
3 of its 6 lines with a percentage rate are duty-free at the general rate (50%) and 3 are dutiable, from duty-free up to 8.6%. The median line pays 1.45%.
The US splits it as follows: 7326.90.10 for other: of tinplate (duty-free), 7326.90.25 for cable or inner wire for caliper and cantilever brakes and casing… (duty-free), 7326.90.35 for containers of a kind normally carried on the person, in the pocket or… (7.8%), 7326.90.45 for horse and mule shoes (duty-free), 7326.90.60 for coated or plated with precious metal (8.6%) and 7326.90.86 for other: other (2.9%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 7326.90.10 | Other: of tinplate | Free |
| 7326.90.25 | Cable or inner wire for caliper and cantilever brakes and casing therefor, whether or not cut to length | Free |
| 7326.90.35 | Containers of a kind normally carried on the person, in the pocket or in the handbag | 7.8% |
| 7326.90.45 | Horse and mule shoes | Free |
| 7326.90.60 | Coated or plated with precious metal | 8.6% |
| 7326.90.86 | Other: other | 2.9% |