Analysis
HTS 5208.43.00 covers 3-thread or 4-thread twill, including cross twill (218) 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 5208.41.80 (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 14.7 percentage points.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 7% of the 222 tariff lines in chapter 52. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
Goods from countries without normal trade relations pay the column 2 rate of 24.7% instead of nothing, so origin decides between free entry and a 24.7% duty.
Census statistics map these goods to NAICS 313210 (Broadwoven Fabric Mills), an industry of 234 US establishments employing 13,276 people. That is the industry code a US manufacturer of the same product would normally use.
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% |
| 5208.23.00 | 3-thread or 4-thread twill, including cross twill (317) | 9.1% |
| 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% |