Analysis
Heading 7801 of the Harmonized Tariff Schedule covers unwrought lead. It divides into 3 six-digit subheadings and 4 eight-digit tariff lines, with 5 ten-digit statistical suffixes below them.
4 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 7801.99 (other, 2 lines), 7801.10 (unnamed, 1 line) and 7801.91 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Nonferrous Metal (except Aluminum) Smelting and Refining (331410). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 7801.10.00 | Unwrought lead: refined lead | 2.5% on the value of the lead content |
| 7801.91.00 | Containing by weight antimony as the principal other element | 2.5% on the value of the lead content |
| 7801.99.30 | Other: lead bullion | 2.5% on the value of the lead content |
| 7801.99.90 | Other: other | 2.5% on the value of the lead content |