Analysis
Heading 8111 of the Harmonized Tariff Schedule covers manganese and articles thereof, including waste and scrap. It has 4 tariff lines.
The spread of 14 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 14%, applies to 8111.00.47 (flake containing at least 99.5 percent by weight…) and 8111.00.49 (unwrought manganese: other).
1 of its 4 lines with a percentage rate are duty-free at the general rate (25%) and 3 are dutiable, from duty-free up to 14%. The median line pays 8.85%.
Its lines are 8111.00.30 for manganese and articles thereof, including waste and scrap… (duty-free), 8111.00.47 for flake containing at least 99.5 percent by weight manganese (14%), 8111.00.49 for unwrought manganese: other (14%) and 8111.00.60 for other: other (3.7%).
Its median rate of 8.85% sits at the 94th percentile of the headings in chapter 81.
By Census's concordance, most of its statistical lines are made by Nonferrous Metal (except Aluminum) Smelting and Refining (331410) and Nonferrous Metal (except Copper and Aluminum) Rolling, Drawing, and Extruding (331491). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8111.00.30 | Manganese and articles thereof, including waste and scrap: waste and scrap | Free |
| 8111.00.47 | Flake containing at least 99.5 percent by weight manganese | 14% |
| 8111.00.49 | Unwrought manganese: other | 14% |
| 8111.00.60 | Other: other | 3.7% |