Analysis
Subheading 9615.11 covers of hard rubber or plastics, within heading 9615. 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.
1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 5.3%. The median line pays 5.2%.
The spread of 5.3 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.3%, applies to 9615.11.40 (not set with imitation pearls or imitation…).
The US splits it as follows: 9615.11.10 for valued not over $4.50 per gross (14.4¢/gross + 2%), 9615.11.20 for valued over $4.50 per gross: of hard rubber (5.2%), 9615.11.30 for valued over $4.50 per gross: other (28.8¢/gross + 4.6%), 9615.11.40 for not set with imitation pearls or imitation gemstones (5.3%) and 9615.11.50 for other: other (duty-free).
2 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 |
|---|---|---|
| 9615.11.10 | Valued not over $4.50 per gross | 14.4¢/gross + 2% |
| 9615.11.20 | Valued over $4.50 per gross: of hard rubber | 5.2% |
| 9615.11.30 | Valued over $4.50 per gross: other | 28.8¢/gross + 4.6% |
| 9615.11.40 | Not set with imitation pearls or imitation gemstones | 5.3% |
| 9615.11.50 | Other: other | Free |