Analysis
HTS 5203.00.50 covers cotton, carded or combed: other under heading 5203 (cotton, carded or combed).
The general duty rate is 4.3% of the customs value, which is at the low end of the rates in chapter 52 (12th percentile of 222 lines with an ad valorem rate). On a shipment valued at $10,000 that is $430 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 4.3%. 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.
Rates on the nearby lines range from 5% to 5%. The costliest confusion would be with 5203.00.10 (described in additional U.S. note 10 to this chapter and entered…) at 5%, a difference of 0.7 points on the customs value.
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 5203.00.30 (fibers of cotton processed but not spun: other, 31.4¢/kg).
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% |
| 5203.00.30 | Fibers of cotton processed but not spun: other | 31.4¢/kg |