Analysis
HTS 5208.23.00 covers 3-thread or 4-thread twill, including cross twill (317) under heading 5208 (woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not…).
Neighbouring lines carry rates from duty-free to 14.7%, so the exact line matters. The widest gap is with 5208.11.60 (suitable for making typewriter ribbon, containing yarns the average…), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 9.1 percentage points.
Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, the Israel FTA, and 9 others can enter duty-free instead of paying 9.1%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The general duty rate is 9.1% of the customs value, which is in the middle of the rates in chapter 52 (55th percentile of 222 lines with an ad valorem rate). On a shipment valued at $10,000 that is $910 in duty before any Chapter 99 additions or preference claims.
Neighbouring 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% |
| 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% |
| 5208.13.00 | 3-thread or 4-thread twill, including cross twill (317) | 7.9% |
| 5208.19.20 | Satin weave or twill weave | 7.9% |
| 5208.19.40 | Of number 42 or lower number | 7% |
| 5208.19.60 | Of numbers 43 to 68 | 9% |
| 5208.19.80 | Of number 69 or higher number | 10.5% |
| 5208.21.20 | Of number 42 or lower number | 8.4% |
| 5208.21.40 | Of numbers 43 to 68 | 10.2% |
| 5208.21.60 | Of number 69 or higher number | 11.5% |
| 5208.22.40 | Of number 42 or lower number | 8.4% |
| 5208.22.60 | Of numbers 43 to 68 | 8.7% |
| 5208.22.80 | Of number 69 or higher number | 11.5% |
| 5208.29.20 | Satin weave or twill weave | 7.7% |
| 5208.29.40 | Of number 42 or lower number | 8.4% |
| 5208.29.60 | Of numbers 43 to 68 | 10.2% |
| 5208.29.80 | Of number 69 or higher number | 13.5% |
| 5208.31.20 | Certified hand-loomed fabrics | 3% |
| 5208.31.40 | Of number 42 or lower number | 8.1% |
| 5208.31.60 | Of numbers 43 to 68 | 9.7% |
| 5208.31.80 | Of number 69 or higher number | 12.5% |
| 5208.32.10 | Certified hand-loomed fabrics | 3% |
| 5208.32.30 | Of number 42 or lower number | 7% |
| 5208.32.40 | Of numbers 43 to 68 | 9.7% |
| 5208.32.50 | Of number 69 or higher number | 12.5% |
| 5208.33.00 | 3-thread or 4-thread twill, including cross twill (317) | 10.3% |
| 5208.39.20 | Satin weave or twill weave | 8.8% |
| 5208.39.40 | Of number 42 or lower number | 7% |
| 5208.39.60 | Of numbers 43 to 68 | 9.7% |
| 5208.39.80 | Of number 69 or higher number | 12.5% |
| 5208.41.20 | Certified hand-loomed fabrics | 3% |
| 5208.41.40 | Of number 42 or lower number (218) | 8.1% |
| 5208.41.60 | Of numbers 43 to 68 (218) | 11.4% |
| 5208.41.80 | Of number 69 or higher number (218) | 14.7% |
| 5208.42.10 | Certified hand-loomed fabrics | 3% |