Analysis
Subheading 5514.30 covers of yarns of different colors, within heading 5514. 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 4 US tariff lines below it are national.
The spread of 14.9 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 14.9%, applies to 5514.30.31 (of polyester staple fibers, plain weave (218)) and 5514.30.32 (3-thread or 4-thread twill, including cross…).
1 of its 4 lines with a percentage rate are duty-free at the general rate (25%) and 3 are dutiable, from duty-free up to 14.9%. The median line pays 13.45%.
The US splits it as follows: 5514.30.31 for of polyester staple fibers, plain weave (218) (14.9%), 5514.30.32 for 3-thread or 4-thread twill, including cross twill, of polyester… (14.9%), 5514.30.33 for of yarns of different colors: other woven fabrics of polyester staple… (12%) and 5514.30.39 for of yarns of different colors: other woven fabrics (duty-free).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5514.30.31 | Of polyester staple fibers, plain weave (218) | 14.9% |
| 5514.30.32 | 3-thread or 4-thread twill, including cross twill, of polyester staple fibers | 14.9% |
| 5514.30.33 | Of yarns of different colors: other woven fabrics of polyester staple fibers | 12% |
| 5514.30.39 | Of yarns of different colors: other woven fabrics | Free |