Analysis
Heading 5107 of the Harmonized Tariff Schedule covers yarn of combed wool, not put up for retail sale. It divides into 2 six-digit subheadings and 4 eight-digit tariff lines, with 4 ten-digit statistical suffixes below them.
None of its 4 lines is duty-free at the general rate. Rates run from 6% to 6% with a median of 6%, so the line you choose sets the duty.
The largest subheadings are 5107.10 (containing 85 percent or more by weight of wool, 2 lines) and 5107.20 (containing less than 85 percent by weight of wool, 2 lines).
By Census's concordance, most of its statistical lines are made by Fiber, Yarn, and Thread Mills (313110). Those are the NAICS industries a US producer of these goods would report under.
Its median rate of 6% sits at the 54th percentile of the headings in chapter 51.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5107.10.30 | Of wool fiber with an average fiber diameter of 18.5 microns or less (400) | 6% |
| 5107.10.60 | Containing 85 percent or more by weight of wool: other (400) | 6% |
| 5107.20.30 | Of wool fiber with an average fiber diameter of 18.5 microns or less (400) | 6% |
| 5107.20.60 | Containing less than 85 percent by weight of wool: other (400) | 6% |