Analysis
HTS 5208.32.10 covers certified hand-loomed fabrics under heading 5208 (woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not…).
Rates on the nearby lines range from 7% to 12.5%. The costliest confusion would be with 5208.32.50 (of number 69 or higher number) at 12.5%, a difference of 9.5 points on the customs value.
The general duty rate is 3% of the customs value, which is at the low end of the rates in chapter 52 (9th percentile of 222 lines with an ad valorem rate). On a shipment valued at $10,000 that is $300 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 38.5%, 12.8 times the general rate.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 3%. 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |