Analysis
Heading 5207 of the Harmonized Tariff Schedule covers cotton yarn (other than sewing thread) put up for retail sale. It divides into 2 six-digit subheadings and 2 eight-digit tariff lines, with 2 ten-digit statistical suffixes below them.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 5%. The median line pays 2.5%.
The spread of 5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5%, applies to 5207.90.00 (cotton yarn (other than sewing thread) put up for…).
Its median rate of 2.5% sits at the 7th percentile of the headings in chapter 52.
The largest subheadings are 5207.10 (unnamed, 1 line) and 5207.90 (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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5207.10.00 | Containing 85 percent or more by weight of cotton (200) | Free |
| 5207.90.00 | Cotton yarn (other than sewing thread) put up for retail sale: other (200) | 5% |