Analysis
Heading 5203 of the Harmonized Tariff Schedule covers cotton, carded or combed. It has 4 tariff lines.
None of its 4 lines is duty-free at the general rate. Rates run from 4.3% to 5% with a median of 5%, so the line you choose sets the duty.
Its lines are 5203.00.05 for described in general note 15 of the tariff schedule and… (5%), 5203.00.10 for described in additional U.S. note 10 to this chapter and… (5%), 5203.00.30 for fibers of cotton processed but not spun: other (31.4¢/kg) and 5203.00.50 for cotton, carded or combed: other (4.3%).
Its median rate of 5% sits at the 15th percentile of the headings in chapter 52.
1 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.
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 |
|---|---|---|
| 5203.00.05 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 5% |
| 5203.00.10 | Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions | 5% |
| 5203.00.30 | Fibers of cotton processed but not spun: other | 31.4¢/kg |
| 5203.00.50 | Cotton, carded or combed: other | 4.3% |