Analysis
HTS 5208.59.10 covers 3-thread or 4-thread twill, including cross twill (317) under heading 5208 (woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not…).
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 8.8%. 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.
Within this group the rate runs from 6% to 11.4%. Compared with 5208.59.40 (of number 42 or lower number), which pays 6%, a misclassification either way moves the duty by 2.8 percentage points.
The general duty rate is 8.8% of the customs value, which is in the middle of the rates in chapter 52 (52nd percentile of 222 lines with an ad valorem rate). On a shipment valued at $10,000 that is $880 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 24.7%, 2.8 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5208.59.20 | Satin weave or twill weave, other than 3-thread or 4-thread twill or cross twill | 10.3% |
| 5208.59.40 | Of number 42 or lower number | 6% |
| 5208.59.60 | Of numbers 43 to 68 | 9.7% |
| 5208.59.80 | Of number 69 or higher number | 11.4% |