HTS tariff line · chapter 52
5203.00.05
Described in general note 15 of the tariff schedule and entered pursuant to its provisions
Analysis
HTS 5203.00.05 covers described in general note 15 of the tariff schedule and entered pursuant to its provisions under heading 5203 (cotton, carded or combed).
The general duty rate is 5% of the customs value, which is at the low end of the rates in chapter 52 (15th percentile of 222 lines with an ad valorem rate). On a shipment valued at $10,000 that is $500 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 11 others can enter duty-free instead of paying 5%. 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.
Within this group the rate runs from 4.3% to 5%. Compared with 5203.00.50 (cotton, carded or combed: other), which pays 4.3%, a misclassification either way moves the duty by 0.7 percentage points.
The other lines in the same group are 5203.00.10 (described in additional U.S. note 10 to this chapter and…, 5%), 5203.00.30 (fibers of cotton processed but not spun: other, 31.4¢/kg) and 5203.00.50 (cotton, carded or combed: other, 4.3%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |