Analysis
HTS 5801.23.00 covers of cotton: other weft pile fabrics (224) under heading 5801 (woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806).
Within this group the rate runs from duty-free to 20.2%. Compared with 5801.22.90 (cut corduroy: other (224)), which pays 20.2%, a misclassification either way moves the duty by 10.2 percentage points.
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 10%. 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 general duty rate is 10% of the customs value, which is above most the rates in chapter 58 (76th percentile of 67 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,000 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 44%, 4.4 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5801.10.00 | Of wool or fine animal hair (414) | Free |
| 5801.21.00 | Uncut weft pile fabrics (224) | 20.2% |
| 5801.22.10 | Greater than 7.5 wales per cm (224) | 10% |
| 5801.22.90 | Cut corduroy: other (224) | 20.2% |
| 5801.26.00 | Of cotton: chenille fabrics | Free |
| 5801.27.10 | Epinglé (uncut) (224) | 10.5% |
| 5801.27.50 | Warp pile fabrics: cut (224) | 18.5% |
| 5801.31.00 | Uncut weft pile fabrics (224) | 17.2% |
| 5801.32.00 | Cut corduroy (224) | 14% |
| 5801.33.00 | Of man-made fibers: other weft pile fabrics (224) | 9.8% |
| 5801.36.00 | Of man-made fibers: chenille fabrics | 9.8% |
| 5801.37.10 | Epinglé (uncut) (224) | 14% |
| 5801.37.50 | Warp pile fabrics: cut | 17.2% |
| 5801.90.10 | Of vegetable fibers, except cotton (810) | 3.7% |
| 5801.90.20 | Of other textile materials: other | 2.7% |