Analysis
Heading 5309 of the Harmonized Tariff Schedule covers woven fabrics of flax. It divides into 4 six-digit subheadings and 8 eight-digit tariff lines, with 28 ten-digit statistical suffixes below them.
The spread of 14.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 14.5%, applies to 5309.21.20 (containing more than 17 percent by weight of wool…) and 5309.29.20 (containing more than 17 percent by weight of wool…).
5 of its 8 lines with a percentage rate are duty-free at the general rate (62%) and 3 are dutiable, from duty-free up to 14.5%. The median line pays duty-free.
The largest subheadings are 5309.21 (unbleached or bleached, 3 lines), 5309.29 (other, 3 lines), 5309.11 (unnamed, 1 line) and 5309.19 (unnamed, 1 line).
Its median rate of duty-free sits at the 38th percentile of the headings in chapter 53.
By Census's concordance, most of its statistical lines are made by Broadwoven Fabric Mills (313210). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5309.11.00 | Unbleached or bleached | Free |
| 5309.19.00 | Containing 85 percent or more by weight of flax: other | Free |
| 5309.21.20 | Containing more than 17 percent by weight of wool or fine animal hair (410) | 14.5% |
| 5309.21.30 | Containing cotton and man-made fibers | 6.9% |
| 5309.21.40 | Other: other | Free |
| 5309.29.20 | Containing more than 17 percent by weight of wool or fine animal hair (410) | 14.5% |
| 5309.29.30 | Containing cotton and man-made fibers | Free |
| 5309.29.40 | Other: other | Free |