Analysis
Heading 8307 of the Harmonized Tariff Schedule covers flexible tubing of base metal, with or without fittings. It divides into 2 six-digit subheadings and 4 eight-digit tariff lines, with 5 ten-digit statistical suffixes below them.
None of its 4 lines is duty-free at the general rate. Rates run from 3.8% to 3.8% with a median of 3.8%, so the line you choose sets the duty.
The largest subheadings are 8307.10 (of iron or steel, 2 lines) and 8307.90 (of other base metal, 2 lines).
Its median rate of 3.8% sits at the 62nd percentile of the headings in chapter 83.
By Census's concordance, most of its statistical lines are made by All Other Miscellaneous Fabricated Metal Product Manufacturing (332999). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8307.10.30 | Of iron or steel: with fittings | 3.8% |
| 8307.10.60 | Of iron or steel: other | 3.8% |
| 8307.90.30 | Of other base metal: with fittings | 3.8% |
| 8307.90.60 | Of other base metal: other | 3.8% |