9507

Analysis

Heading 9507 of the Harmonized Tariff Schedule covers fishing rods, fish hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy "birds" (other than those of heading 9208 or 9705) and similar hunting or shooting equipment; parts and…. It divides into 4 six-digit subheadings and 12 eight-digit tariff lines, with 13 ten-digit statistical suffixes below them.

None of its 12 lines is duty-free at the general rate. Rates run from 3.7% to 9.2% with a median of 5.4%, so the line you choose sets the duty.

The spread of 5.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 9.2%, applies to 9507.30.20 (valued not over $2.70 each).

Its median rate of 5.4% sits at the 91st percentile of the headings in chapter 95.

1 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.

The largest subheadings are 9507.90 (other, 5 lines), 9507.30 (fishing reels and parts and accessories thereof, 4 lines), 9507.20 (fish hooks, whether or not snelled, 2 lines) and 9507.10 (unnamed, 1 line).