Analysis
HTS 5210.41.40 covers of number 42 or lower number (218) under heading 5210 (woven fabrics of cotton, containing less than 85 percent by weight of cotton, mixed…).
Within this group the rate runs from 12.2% to 15.5%. Compared with 5210.41.80 (of number 69 or higher number (218)), which pays 15.5%, a misclassification either way moves the duty by 5.5 percentage points.
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 10%. 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 general duty rate is 10% of the customs value, which is above most the rates in chapter 52 (71st percentile of 222 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,000 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 27.9%, 2.8 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5210.41.60 | Of numbers 43 to 68 (218) | 12.2% |
| 5210.41.80 | Of number 69 or higher number (218) | 15.5% |