HTS chapter · section XI
Chapter 51
Textiles and textile articles
Chapter 51 of the Harmonized Tariff Schedule sits in section XI (textiles and textile articles). It has 13 headings and 101 eight-digit tariff lines.
The spread of 25 percentage points between the cheapest and dearest lines makes misclassification expensive here.
29 of its 82 lines with a percentage rate are duty-free at the general rate (35%) and 53 are dutiable, from duty-free up to 25%. The median line pays 6%.
19 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.
The most finely divided heading is 5101 (wool, not carded or combed), with 30 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
2 of its 13 headings are entirely duty-free at the general rate: 5104 (garnetted stock of wool or of fine or coarse…) and 5110 (yarn of coarse animal hair or of horsehair…).
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 5101 | Wool, not carded or combed | 30 | 22 | duty-free |
| 5102 | Fine or coarse animal hair, not carded or combed | 7 | 2 | duty-free |
| 5103 | Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock | 3 | 0 | 7% |
| 5104 | Garnetted stock of wool or of fine or coarse animal hair | 1 | 1 | duty-free |
| 5105 | Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments) | 6 | 1 | duty-free |
| 5106 | Yarn of carded wool, not put up for retail sale | 2 | 0 | 6% |
| 5107 | Yarn of combed wool, not put up for retail sale | 4 | 0 | 6% |
| 5108 | Yarn of fine animal hair (carded or combed), not put up for retail sale | 6 | 0 | 4% |
| 5109 | Yarn of wool or of fine animal hair, put up for retail sale | 8 | 2 | 5% |
| 5110 | Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale | 1 | 1 | duty-free |
| 5111 | Woven fabrics of carded wool or of carded fine animal hair | 16 | 0 | 7% |
| 5112 | Woven fabrics of combed wool or of combed fine animal hair | 16 | 0 | 7% |
| 5113 | Woven fabrics of coarse animal hair or of horsehair | 1 | 0 | 2.7% |