Analysis
HTS 5601.21.00 covers wadding of textile materials and articles thereof: of cotton under heading 5601 (wadding of textile materials and articles thereof; textile fibers, not exceeding 5 mm in…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
Within this group the rate runs from duty-free to 6.3%. Compared with 5601.30.00 (textile flock and dust and mill neps), which pays duty-free, a misclassification either way moves the duty by 3.6 percentage points.
The column 2 rate, for countries without normal trade relations, is 40%, 11.1 times the general rate.
Goods that qualify under the Australia FTA, the Automotive Products Trade Act, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 10 others can enter duty-free instead of paying 3.6%. 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.
For statistics it divides in two: 5601.21.00.10 for wadding, in the piece (223) and 5601.21.00.90 for other (369). Both pay the same duty; the suffix records which kind was imported.
The general duty rate is 3.6% of the customs value, which is in the middle of the rates in chapter 56 (47th percentile of 51 lines with an ad valorem rate). On a shipment valued at $10,000 that is $360 in duty before any Chapter 99 additions or preference claims.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5601.22.00 | Of man-made fibers | 6.3% |
| 5601.29.00 | Wadding of textile materials and articles thereof: other | 4% |
| 5601.30.00 | Textile flock and dust and mill neps | Free |