Analysis
Subheading 8307.90 covers of other base metal, within heading 8307. 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.
None of its 2 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 US splits it as follows: 8307.90.30 for of other base metal: with fittings (3.8%) and 8307.90.60 for of other base metal: other (3.8%).
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.
Goods only reach 8307.90 once they fall within heading 8307 (flexible tubing of base metal, with or without fittings). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8307.90.30 | Of other base metal: with fittings | 3.8% |
| 8307.90.60 | Of other base metal: other | 3.8% |