Analysis
Subheading 8305.90 covers other, including parts, within heading 8305. 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.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 5.7%. The median line pays 2.85%.
The spread of 5.7 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.7%, applies to 8305.90.60 (other, including parts: other).
The US splits it as follows: 8305.90.30 for paper clips, and parts thereof (duty-free) and 8305.90.60 for other, including parts: other (5.7%).
By Census's concordance, most of its statistical lines are made by Other Fabricated Wire Product Manufacturing (332618). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8305.90.30 | Paper clips, and parts thereof | Free |
| 8305.90.60 | Other, including parts: other | 5.7% |