Analysis
Subheading 8111.00 covers manganese and articles thereof, including waste and scrap, within heading 8111. 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 4 US tariff lines below it are national.
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%.
The US splits it as follows: 8111.00.30 for manganese and articles thereof, including waste and scrap: waste and… (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%).
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% |