Analysis
Subheading 9613.80 covers other lighters, within heading 9613. 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 3.6% to 9% with a median of 4.8%, so the line you choose sets the duty.
The spread of 5.4 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 9%, applies to 9613.80.80 (valued over $5 per dozen pieces).
The US splits it as follows: 9613.80.10 for other lighters: table lighters (4.8%), 9613.80.20 for other: electrical (3.9%), 9613.80.40 for of precious metal (except silver), of precious or semiprecious stones… (3.6%), 9613.80.60 for valued not over $5 per dozen pieces (8%) and 9613.80.80 for valued over $5 per dozen pieces (9%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9613.80.10 | Other lighters: table lighters | 4.8% |
| 9613.80.20 | Other: electrical | 3.9% |
| 9613.80.40 | Of precious metal (except silver), of precious or semiprecious stones or of such metal and such stones | 3.6% |
| 9613.80.60 | Valued not over $5 per dozen pieces | 8% |
| 9613.80.80 | Valued over $5 per dozen pieces | 9% |