Analysis
Heading 8102 of the Harmonized Tariff Schedule covers molybdenum and articles thereof, including waste and scrap. It divides into 6 six-digit subheadings and 7 eight-digit tariff lines, with 7 ten-digit statistical suffixes below them.
The spread of 6.6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.6%, applies to 8102.95.30 (bars and rods, other than those obtained simply…) and 8102.95.60 (bars and rods, other than those obtained simply…).
1 of its 5 lines with a percentage rate are duty-free at the general rate (20%) and 4 are dutiable, from duty-free up to 6.6%. The median line pays 4.4%.
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.
The largest subheadings are 8102.95 (bars and rods, other than those obtained simply…, 2 lines), 8102.10 (unnamed, 1 line), 8102.94 (unnamed, 1 line) and 8102.96 (unnamed, 1 line).
Its median rate of 4.4% sits at the 73rd percentile of the headings in chapter 81.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8102.10.00 | Molybdenum and articles thereof, including waste and scrap: powders | 9.1¢/kg on molybdenum content + 1.2% |
| 8102.94.00 | Unwrought molybdenum, including bars and rods obtained simply by sintering | 13.9¢/kg on molybdenum content + 1.9% |
| 8102.95.30 | Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil: bars and rods | 6.6% |
| 8102.95.60 | Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil: other | 6.6% |
| 8102.96.00 | Other: wire | 4.4% |
| 8102.97.00 | Other: waste and scrap | Free |
| 8102.99.00 | Other: other | 3.7% |