Analysis
Subheading 5208.39 covers other fabrics, 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.
None of its 4 lines is duty-free at the general rate. Rates run from 7% to 12.5% with a median of 9.25%, so the line you choose sets the duty.
The spread of 5.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 12.5%, applies to 5208.39.80 (of number 69 or higher number).
The US splits it as follows: 5208.39.20 for satin weave or twill weave (8.8%), 5208.39.40 for of number 42 or lower number (7%), 5208.39.60 for of numbers 43 to 68 (9.7%) and 5208.39.80 for of number 69 or higher number (12.5%).
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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |