Analysis
Subheading 7801.99 covers other, within heading 7801. 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 2 US tariff lines below it are national.
The US splits it as follows: 7801.99.30 for other: lead bullion (2.5% on the value of the lead content) and 7801.99.90 for other: other (2.5% on the value of the lead content).
2 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.
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.
Goods only reach 7801.99 once they fall within heading 7801 (unwrought lead). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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 |