Analysis
Subheading 8302.49 covers other, within heading 8302. 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 7.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 7.5%, applies to 8302.49.20 (coated or plated with precious metal).
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 7.5%. The median line pays 4.6%.
The US splits it as follows: 8302.49.20 for coated or plated with precious metal (7.5%), 8302.49.40 for harness and saddlery or riding-bridle hardware, and parts thereof… (duty-free), 8302.49.60 for of iron or steel, of aluminum or of zinc (5.7%) and 8302.49.80 for other: other (3.5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8302.49.20 | Coated or plated with precious metal | 7.5% |
| 8302.49.40 | Harness and saddlery or riding-bridle hardware, and parts thereof: other | Free |
| 8302.49.60 | Of iron or steel, of aluminum or of zinc | 5.7% |
| 8302.49.80 | Other: other | 3.5% |