Analysis
Heading 5204 of the Harmonized Tariff Schedule covers cotton sewing thread, whether or not put up for retail sale. It divides into 3 six-digit subheadings and 3 eight-digit tariff lines, with 3 ten-digit statistical suffixes below them.
None of its 3 lines is duty-free at the general rate. Rates run from 4.4% to 4.4% with a median of 4.4%, so the line you choose sets the duty.
Its median rate of 4.4% sits at the 13th percentile of the headings in chapter 52.
The largest subheadings are 5204.11 (unnamed, 1 line), 5204.19 (unnamed, 1 line) and 5204.20 (unnamed, 1 line).
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.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5204.11.00 | Containing 85 percent or more by weight of cotton (200) | 4.4% |
| 5204.19.00 | Not put up for retail sale: other (200) | 4.4% |
| 5204.20.00 | Put up for retail sale (200) | 4.4% |