Analysis
HTS 5207.10.00 covers containing 85 percent or more by weight of cotton (200) under heading 5207 (cotton yarn (other than sewing thread) put up for retail sale).
Within this group the rate runs from 5% to 5%. Compared with 5207.90.00 (cotton yarn (other than sewing thread) put up for retail sale: other…), which pays 5%, a misclassification either way moves the duty by 5 percentage points.
The normal trade relations rate here is zero, shared by about 7% of the 222 tariff lines in chapter 52, a useful check when a neighbouring dutiable line is a candidate. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
Goods from countries without normal trade relations pay the column 2 rate of 25.5% instead of nothing, so origin decides between free entry and a 25.5% duty.
The other line in the same group is 5207.90.00 (cotton yarn (other than sewing thread) put up for retail…, 5%).
Census statistics map these goods to NAICS 313110 (Fiber, Yarn, and Thread Mills), an industry of 250 US establishments employing 18,290 people. That concordance is how imports of this line are compared with US output.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5207.90.00 | Cotton yarn (other than sewing thread) put up for retail sale: other (200) | 5% |