Analysis
Subheading 9606.21 covers of plastics, not covered with textile material, within heading 9606. 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 3 US tariff lines below it are national.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 4.7%. The median line pays 2.35%.
The US splits it as follows: 9606.21.20 for of plastics, not covered with textile material: of casein (duty-free), 9606.21.40 for of acrylic resin, of polyester resin or of both such resins (0.3¢/line/ gross + 4.6%) and 9606.21.60 for of plastics, not covered with textile material: other (4.7%).
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 |
|---|---|---|
| 9606.21.20 | Of plastics, not covered with textile material: of casein | Free |
| 9606.21.40 | Of acrylic resin, of polyester resin or of both such resins | 0.3¢/line/ gross + 4.6% |
| 9606.21.60 | Of plastics, not covered with textile material: other | 4.7% |