Analysis
Subheading 9507.90 covers other, 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 5 US tariff lines below it are national.
None of its 5 lines is duty-free at the general rate. Rates run from 3.7% to 9% with a median of 5.6%, 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%, applies to 9507.90.70 (artificial baits and flies) and 9507.90.80 (other, including parts and accessories: other…).
The US splits it as follows: 9507.90.20 for fishing line put up and packaged for retail sale (3.7%), 9507.90.40 for fishing casts or leaders (5.6%), 9507.90.60 for fish landing nets, butterfly nets and similar nets (5%), 9507.90.70 for artificial baits and flies (9%) and 9507.90.80 for other, including parts and accessories: other, including parts and… (9%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9507.90.20 | Fishing line put up and packaged for retail sale | 3.7% |
| 9507.90.40 | Fishing casts or leaders | 5.6% |
| 9507.90.60 | Fish landing nets, butterfly nets and similar nets | 5% |
| 9507.90.70 | Artificial baits and flies | 9% |
| 9507.90.80 | Other, including parts and accessories: other, including parts and accessories | 9% |