Analysis
Subheading 5208.11 covers plain weave, weighing not more than 100 g/m², within heading 5208. 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 4 US tariff lines below it are national.
The spread of 10.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 10.5%, applies to 5208.11.80 (of number 69 or higher number: other).
1 of its 4 lines with a percentage rate are duty-free at the general rate (25%) and 3 are dutiable, from duty-free up to 10.5%. The median line pays 8%.
The US splits it as follows: 5208.11.20 for of number 42 or lower number (7%), 5208.11.40 for of numbers 43 to 68 (9%), 5208.11.60 for suitable for making typewriter ribbon, containing yarns the average… (duty-free) and 5208.11.80 for of number 69 or higher number: other (10.5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5208.11.20 | Of number 42 or lower number | 7% |
| 5208.11.40 | Of numbers 43 to 68 | 9% |
| 5208.11.60 | Suitable for making typewriter ribbon, containing yarns the average number of which exceeds 85 but not 237, the total thread count (treating multiple (folded) or cabled yarns as single threads) per square centimeter is not less than 94 and not more than 134, and in which the thread count of either the warp or filling does not exceed 60 percent of the total thread count of the warp and filling (220) | Free |
| 5208.11.80 | Of number 69 or higher number: other | 10.5% |