Analysis
HTS 5203.00.30 covers fibers of cotton processed but not spun: other under heading 5203 (cotton, carded or combed).
The general rate is 31.4¢/kg, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 9 others can enter duty-free instead of paying 31.4¢/kg. 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 other lines in the same group are 5203.00.05 (described in general note 15 of the tariff schedule and…, 5%), 5203.00.10 (described in additional U.S. note 10 to this chapter and…, 5%) and 5203.00.50 (cotton, carded or combed: other, 4.3%).
Census statistics map these goods to NAICS 313110 (Fiber, Yarn, and Thread Mills), an industry of 250 US establishments employing 18,290 people, the industry a domestic producer of these goods reports under.
Neighbouring 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% |
| 5203.00.50 | Cotton, carded or combed: other | 4.3% |