Analysis
Subheading 5208.12 covers plain weave, weighing 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 3 US tariff lines below it are national.
None of its 3 lines is duty-free at the general rate. Rates run from 7% to 10.5% with a median of 9%, so the line you choose sets the duty.
The US splits it as follows: 5208.12.40 for of number 42 or lower number (7%), 5208.12.60 for of numbers 43 to 68 (9%) and 5208.12.80 for of number 69 or higher number (10.5%).
By Census's concordance, most of its statistical lines are made by Broadwoven Fabric Mills (313210). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 5208.12 once they fall within heading 5208 (woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not…). 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 |
|---|---|---|
| 5208.12.40 | Of number 42 or lower number | 7% |
| 5208.12.60 | Of numbers 43 to 68 | 9% |
| 5208.12.80 | Of number 69 or higher number | 10.5% |