Analysis
Heading 5109 of the Harmonized Tariff Schedule covers yarn of wool or of fine animal hair, put up for retail sale. It divides into 2 six-digit subheadings and 8 eight-digit tariff lines, with 8 ten-digit statistical suffixes below them.
2 of its 8 lines with a percentage rate are duty-free at the general rate (25%) and 6 are dutiable, from duty-free up to 6%. The median line pays 5%.
The spread of 6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6%, applies to 5109.10.80 (of wool fiber with an average fiber diameter of…) and 5109.10.90 (other: other (400)).
The largest subheadings are 5109.10 (containing 85 percent or more by weight of wool…, 4 lines) and 5109.90 (other, 4 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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5109.10.20 | Yarn of wool, colored (dyed or printed) and cut into uniform lengths of not over 8 cm (400) | Free |
| 5109.10.40 | Of Angora rabbit hair (400) | 4% |
| 5109.10.80 | Of wool fiber with an average fiber diameter of 18.5 microns or less (400) | 6% |
| 5109.10.90 | Other: other (400) | 6% |
| 5109.90.20 | Yarn of wool, colored (dyed or printed) and cut into uniform lengths of not over 8 cm (400) | Free |
| 5109.90.40 | Of Angora rabbit hair (400) | 4% |
| 5109.90.80 | Of wool fiber with an average fiber diameter of 18.5 microns or less (400) | 6% |
| 5109.90.90 | Other: other (400) | 6% |