Analysis
Subheading 5208.51 covers plain weave, weighing not more than 100 g/m², 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.
The spread of 9.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 12.5%, applies to 5208.51.80 (of number 69 or higher number).
None of its 4 lines is duty-free at the general rate. Rates run from 3% to 12.5% with a median of 9.75%, so the line you choose sets the duty.
The US splits it as follows: 5208.51.20 for certified hand-loomed fabrics (3%), 5208.51.40 for of number 42 or lower number (8.1%), 5208.51.60 for of numbers 43 to 68 (11.4%) and 5208.51.80 for of number 69 or higher number (12.5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5208.51.20 | Certified hand-loomed fabrics | 3% |
| 5208.51.40 | Of number 42 or lower number | 8.1% |
| 5208.51.60 | Of numbers 43 to 68 | 11.4% |
| 5208.51.80 | Of number 69 or higher number | 12.5% |