HTS tariff line · chapter 54
5408.32.30
Containing 30 percent or more by weight of silk or silk waste, valued over $33 per kg (618)
Analysis
HTS 5408.32.30 covers containing 30 percent or more by weight of silk or silk waste, valued over $33 per kg (618) under heading 5408 (woven fabrics of artificial filament yarn, including woven fabrics obtained from…).
Rates on the nearby lines range from 12% to 19.7%. The costliest confusion would be with 5408.32.05 (containing 36 percent or more by weight of wool or fine animal hair) at 19.7%, a difference of 12.8 points on the customs value.
The general duty rate is 6.9% of the customs value, which is at the low end of the rates in chapter 54 (15th percentile of 123 lines with an ad valorem rate). On a shipment valued at $10,000 that is $690 in duty before any Chapter 99 additions or preference claims.
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 6.9%. 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 column 2 rate, for countries without normal trade relations, is 80%, 11.6 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5408.32.05 | Containing 36 percent or more by weight of wool or fine animal hair | 19.7% |
| 5408.32.10 | Mixed mainly or solely with wool or fine animal hair: other (624) | 12% |
| 5408.32.90 | Other: other | 15% |