Analysis
HTS 5208.49.20 covers satin weave or twill weave (218) under heading 5208 (woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not…).
Within this group the rate runs from 8.1% to 14.7%. Compared with 5208.49.80 (of number 69 or higher number), which pays 14.7%, a misclassification either way moves the duty by 14.7 percentage points.
The normal trade relations rate here is zero, shared by about 7% of the 222 tariff lines in chapter 52, a useful check when a neighbouring dutiable line is a candidate. 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.
The other lines in the same group are 5208.49.40 (of number 42 or lower number, 8.1%), 5208.49.60 (of numbers 43 to 68, 9.7%) and 5208.49.80 (of number 69 or higher number, 14.7%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5208.49.40 | Of number 42 or lower number | 8.1% |
| 5208.49.60 | Of numbers 43 to 68 | 9.7% |
| 5208.49.80 | Of number 69 or higher number | 14.7% |