Analysis
Subheading 5205.15 covers exceeding 80 nm, within heading 5205. 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 2 US tariff lines below it are national.
None of its 2 lines is duty-free at the general rate. Rates run from 9.9% to 12% with a median of 10.95%, so the line you choose sets the duty.
The US splits it as follows: 5205.15.10 for unbleached, not mercerized (300) (9.9%) and 5205.15.20 for exceeding 80 nm: other (300) (12%).
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.
Goods only reach 5205.15 once they fall within heading 5205 (cotton yarn (other than sewing thread), containing 85 percent or more by weight of…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5205.15.10 | Unbleached, not mercerized (300) | 9.9% |
| 5205.15.20 | Exceeding 80 nm: other (300) | 12% |