Analysis
HTS 5209.31.30 covers certified hand-loomed fabrics under heading 5209 (woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing more…).
Neighbouring lines carry rates from 3% to 8.4%, so the exact line matters. The widest gap is with 5209.59.00 (printed: other fabrics), at 8.4%: a product that belongs there but is entered here, or the reverse, changes the duty by 5.4 percentage points.
The general duty rate is 3% of the customs value, which is at the low end of the rates in chapter 52 (9th percentile of 222 lines with an ad valorem rate). On a shipment valued at $10,000 that is $300 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 3%. 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 column 2 rate, for countries without normal trade relations, is 20.9%, 7.0 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5209.11.00 | Unbleached: plain weave | 6.5% |
| 5209.12.00 | 3-thread or 4-thread twill, including cross twill | 6.5% |
| 5209.19.00 | Unbleached: other fabrics | 6.5% |
| 5209.21.00 | Bleached: plain weave | 7.7% |
| 5209.22.00 | 3-thread or 4-thread twill, including cross twill | 7.7% |
| 5209.29.00 | Bleached: other fabrics | 7.7% |
| 5209.31.60 | Plain weave: other | 8.4% |
| 5209.32.00 | 3-thread or 4-thread twill, including cross twill | 8.4% |
| 5209.39.00 | Dyed: other fabrics | 8.4% |
| 5209.41.30 | Certified hand-loomed fabrics | 3% |
| 5209.41.60 | Plain weave: other | 7.5% |
| 5209.42.00 | Of yarns of different colors: denim | 8.4% |
| 5209.43.00 | Of yarns of different colors: other fabrics of 3-thread or 4-thread twill, including cross twill | 8.4% |
| 5209.49.00 | Of yarns of different colors: other fabrics | 8.4% |
| 5209.51.30 | Certified hand-loomed fabrics | 3% |
| 5209.51.60 | Plain weave: other | 8.4% |
| 5209.52.00 | 3-thread or 4-thread twill, including cross twill | 8.4% |
| 5209.59.00 | Printed: other fabrics | 8.4% |