Analysis
Heading 5515 of the Harmonized Tariff Schedule covers other woven fabrics of synthetic staple fibers. It divides into 9 six-digit subheadings and 13 eight-digit tariff lines, with 67 ten-digit statistical suffixes below them.
The spread of 25 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 25%, applies to 5515.13.05 (containing 36 percent or more by weight of wool…) and 5515.99.05 (containing 36 percent or more by weight of wool…).
2 of its 13 lines with a percentage rate are duty-free at the general rate (15%) and 11 are dutiable, from duty-free up to 25%. The median line pays 12%.
The largest subheadings are 5515.99 (other, 3 lines), 5515.13 (mixed mainly or solely with wool or fine animal…, 2 lines), 5515.22 (mixed mainly or solely with wool or fine animal…, 2 lines) and 5515.11 (unnamed, 1 line).
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 |
|---|---|---|
| 5515.11.00 | Mixed mainly or solely with viscose rayon staple fibers | 14.9% |
| 5515.12.00 | Mixed mainly or solely with man-made filaments | 12% |
| 5515.13.05 | Containing 36 percent or more by weight of wool or fine animal hair | 25% |
| 5515.13.10 | Mixed mainly or solely with wool or fine animal hair: other | 12% |
| 5515.19.00 | Of polyester staple fibers: other | 12% |
| 5515.21.00 | Mixed mainly or solely with man-made filaments | Free |
| 5515.22.05 | Containing 36 percent or more by weight of wool or fine animal hair | 20.1% |
| 5515.22.10 | Mixed mainly or solely with wool or fine animal hair: other (624) | 12% |
| 5515.29.00 | Of acrylic or modacrylic staple fibers: other | Free |
| 5515.91.00 | Mixed mainly or solely with man-made filaments | 12% |
| 5515.99.05 | Containing 36 percent or more by weight of wool or fine animal hair | 25% |
| 5515.99.10 | Mixed mainly or solely with wool or fine animal hair: other | 12% |
| 5515.99.90 | Other: other | 8.5% |