Analysis
Subheading 9507.30 covers fishing reels and parts and accessories thereof, within heading 9507. 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.
None of its 4 lines is duty-free at the general rate. Rates run from 3.9% to 9.2% with a median of 5.4%, so the line you choose sets the duty.
The spread of 5.3 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).
The US splits it as follows: 9507.30.20 for valued not over $2.70 each (9.2%), 9507.30.40 for valued over $2.70 but not over $8.45 each (24¢ each), 9507.30.60 for valued over $8.45 each (3.9%) and 9507.30.80 for parts and accessories (5.4%).
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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9507.30.20 | Valued not over $2.70 each | 9.2% |
| 9507.30.40 | Valued over $2.70 but not over $8.45 each | 24¢ each |
| 9507.30.60 | Valued over $8.45 each | 3.9% |
| 9507.30.80 | Parts and accessories | 5.4% |