Analysis
Subheading 5203.00 covers cotton, carded or combed, within heading 5203. 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 4 US tariff lines below it are national.
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.
The US splits it as follows: 5203.00.05 for described in general note 15 of the tariff schedule and entered… (5%), 5203.00.10 for described in additional U.S. note 10 to this chapter and entered… (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%).
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.
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% |