Analysis
Subheading 5308.90 covers other, within heading 5308. 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 2 US tariff lines below it are national.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 2.7%. The median line pays 1.35%.
The US splits it as follows: 5308.90.10 for other: paper yarn (2.7%) and 5308.90.90 for other: other (800) (duty-free).
By Census's concordance, most of its statistical lines are made by Fiber, Yarn, and Thread Mills (313110). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 5308.90 once they fall within heading 5308 (yarn of other vegetable textile fibers; paper yarn). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5308.90.10 | Other: paper yarn | 2.7% |
| 5308.90.90 | Other: other (800) | Free |