Analysis
Subheading 5407.30 covers fabrics specified in note 9 to section XI, within heading 5407. 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.
The spread of 8 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 8%, applies to 5407.30.90 (fabrics specified in note 9 to section XI: other…).
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 8%. The median line pays 4%.
The US splits it as follows: 5407.30.10 for over 60 percent by weight of plastics (duty-free) and 5407.30.90 for fabrics specified in note 9 to section XI: other (620) (8%).
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 |
|---|---|---|
| 5407.30.10 | Over 60 percent by weight of plastics | Free |
| 5407.30.90 | Fabrics specified in note 9 to section XI: other (620) | 8% |