Analysis
Subheading 5201.00 covers cotton, not carded or combed, within heading 5201. 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 12 US tariff lines below it are national.
Every one of its 12 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
9 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
Its 12 lines start with 5201.00.05 (harsh or rough, having a staple length under…), 5201.00.12 (described in general note 15 of the tariff…), 5201.00.14 (described in additional U.S. note 5 to this…) and 5201.00.18 (other: other); the full list is in the table below.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5201.00.05 | Harsh or rough, having a staple length under 19.05 mm (3/4 inch) | Free |
| 5201.00.12 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | Free |
| 5201.00.14 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | Free |
| 5201.00.18 | Other: other | 31.4¢/kg |
| 5201.00.22 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 4.4¢/kg |
| 5201.00.24 | Described in additional U.S. note 6 to this chapter and entered pursuant to its provisions | 4.4¢/kg |
| 5201.00.28 | Other, harsh or rough, having a staple length of 29.36875 mm (1-5/32 inches) or more and white in color (except cotton of perished staple, grabbots and cotton pickings): other | 31.4¢/kg |
| 5201.00.34 | Described in additional U.S. note 7 to this chapter and entered pursuant to its provisions | 4.4¢/kg |
| 5201.00.38 | Other: other | 31.4¢/kg |
| 5201.00.55 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 1.5¢/kg |
| 5201.00.60 | Described in additional U.S. note 8 to this chapter and entered pursuant to its provisions | 1.5¢/kg |
| 5201.00.80 | Having a staple length of 34.925 mm (1-3/8 inches) or more: other | 31.4¢/kg |