Analysis
Subheading 5210.49 covers other fabrics, within heading 5210. 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 5 US tariff lines below it are national.
None of its 5 lines is duty-free at the general rate. Rates run from 10% to 15.5% with a median of 10%, so the line you choose sets the duty.
The spread of 5.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 15.5%, applies to 5210.49.80 (of number 69 or higher number).
The US splits it as follows: 5210.49.10 for 3-thread or 4-thread twill, including cross twill (218) (10%), 5210.49.20 for satin weave or twill weave, other than 3-thread or 4-thread twill or… (10%), 5210.49.40 for of number 42 or lower number (10%), 5210.49.60 for of numbers 43 to 68 (10.4%) and 5210.49.80 for of number 69 or higher number (15.5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5210.49.10 | 3-thread or 4-thread twill, including cross twill (218) | 10% |
| 5210.49.20 | Satin weave or twill weave, other than 3-thread or 4-thread twill or cross twill (218) | 10% |
| 5210.49.40 | Of number 42 or lower number | 10% |
| 5210.49.60 | Of numbers 43 to 68 | 10.4% |
| 5210.49.80 | Of number 69 or higher number | 15.5% |