HTS tariff line · chapter 51
5112.90.40
Tapestry fabrics and upholstery fabrics of a weight exceeding 300 g/m2 (414)
Analysis
HTS 5112.90.40 covers tapestry fabrics and upholstery fabrics of a weight exceeding 300 g/m2 (414) under heading 5112 (woven fabrics of combed wool or of combed fine animal hair).
Neighbouring lines carry rates from 6.9% to 25%, so the exact line matters. The widest gap is with 5112.90.90 (other: other), at 25%: a product that belongs there but is entered here, or the reverse, changes 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 |
|---|---|---|
| 5112.90.30 | Containing 30 percent or more by weight of silk or silk waste, valued over $33/kg (410) | 6.9% |
| 5112.90.50 | Tapestry fabrics and upholstery fabrics of a weight not exceeding 140 g/m2 (414) | 7% |
| 5112.90.90 | Other: other | 25% |