Analysis
Subheading 5112.30 covers other, mixed mainly or solely with man-made staple fibers, within heading 5112. 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 3 US tariff lines below it are national.
The spread of 18 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 25%, applies to 5112.30.30 (other, mixed mainly or solely with man-made…).
None of its 3 lines is duty-free at the general rate. Rates run from 7% to 25% with a median of 7%, so the line you choose sets the duty.
The US splits it as follows: 5112.30.10 for tapestry fabrics and upholstery fabrics of a weight exceeding 300… (7%), 5112.30.20 for tapestry fabrics and upholstery fabrics of a weight not exceeding 140… (7%) and 5112.30.30 for other, mixed mainly or solely with man-made staple fibers: other (410) (25%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5112.30.10 | Tapestry fabrics and upholstery fabrics of a weight exceeding 300 g/m2 (414) | 7% |
| 5112.30.20 | Tapestry fabrics and upholstery fabrics of a weight not exceeding 140 g/m2 (414) | 7% |
| 5112.30.30 | Other, mixed mainly or solely with man-made staple fibers: other (410) | 25% |