HTS tariff line · chapter 51
5111.30.05
Tapestry fabrics and upholstery fabrics of a weight exceeding 300 g/m2 (414)
Analysis
HTS 5111.30.05 covers tapestry fabrics and upholstery fabrics of a weight exceeding 300 g/m2 (414) under heading 5111 (woven fabrics of carded wool or of carded fine animal hair).
Within this group the rate runs from 7% to 25%. Compared with 5111.30.90 (other, mixed mainly or solely with man-made staple fibers: other (410)), which pays 25%, a misclassification either way moves the duty by 18 percentage points.
Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, the Israel FTA, and 9 others can enter duty-free instead of paying 7%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The general duty rate is 7% of the customs value, which is above most the rates in chapter 51 (73rd percentile of 82 lines with an ad valorem rate). On a shipment valued at $10,000 that is $700 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 68.5%, 9.8 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5111.30.10 | Tapestry fabrics and upholstery fabrics of a weight not exceeding 140 g/m2 (414) | 7% |
| 5111.30.90 | Other, mixed mainly or solely with man-made staple fibers: other (410) | 25% |