Analysis
Heading 5602 of the Harmonized Tariff Schedule covers felt, whether or not impregnated, coated, covered or laminated. It divides into 4 six-digit subheadings and 7 eight-digit tariff lines, with 8 ten-digit statistical suffixes below them.
The spread of 12 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 12%, applies to 5602.10.10 (laminated fabrics (223)).
1 of its 5 lines with a percentage rate are duty-free at the general rate (20%) and 4 are dutiable, from duty-free up to 12%. The median line pays 6.3%.
2 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 5602.90 (other, 3 lines), 5602.10 (needleloom felt and stitchbonded fiber fabrics, 2 lines), 5602.21 (unnamed, 1 line) and 5602.29 (unnamed, 1 line).
Its median rate of 6.3% sits at the 70th percentile of the headings in chapter 56.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5602.10.10 | Laminated fabrics (223) | 12% |
| 5602.10.90 | Needleloom felt and stitchbonded fiber fabrics: other | 10.6% |
| 5602.21.00 | Of wool or fine animal hair (414) | 49.5¢/kg + 7.5% |
| 5602.29.00 | Of other textile materials (223) | 6.3% |
| 5602.90.30 | Laminated fabrics (223) | Free |
| 5602.90.60 | Of man-made fibers (223) | 6.3% |
| 5602.90.90 | Other: other (414) | 52.9¢/kg + 8% |