Analysis
HTS 5208.41.40 covers of number 42 or lower number (218) under heading 5208 (woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not…).
Neighbouring lines carry rates from 3% to 14.7%, so the exact line matters. The widest gap is with 5208.41.80 (of number 69 or higher number (218)), at 14.7%: a product that belongs there but is entered here, or the reverse, changes the duty by 6.6 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 8.1%. 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 8.1% of the customs value, which is in the middle of the rates in chapter 52 (37th percentile of 222 lines with an ad valorem rate). On a shipment valued at $10,000 that is $810 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5208.41.20 | Certified hand-loomed fabrics | 3% |
| 5208.41.60 | Of numbers 43 to 68 (218) | 11.4% |
| 5208.41.80 | Of number 69 or higher number (218) | 14.7% |