Analysis
Heading 5803 of the Harmonized Tariff Schedule covers gauze, other than narrow fabrics of heading 5806. It has 6 tariff lines.
The spread of 16.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 16.5%, applies to 5803.00.30 (of wool or fine animal hair: other (414)).
4 of its 6 lines with a percentage rate are duty-free at the general rate (67%) and 2 are dutiable, from duty-free up to 16.5%. The median line pays duty-free.
Its lines are 5803.00.10 for gauze, other than narrow fabrics of heading 5806: of cotton… (duty-free), 5803.00.20 for tapestry fabrics and upholstery fabrics of a weight not… (7%), 5803.00.30 for of wool or fine animal hair: other (414) (16.5%), 5803.00.40 for of vegetable fibers, except cotton (810) (duty-free), 5803.00.50 for of man-made fibers (220) (duty-free) and 5803.00.90 for of other textile materials: other (duty-free).
Its median rate of duty-free sits at the 12th percentile of the headings in chapter 58.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5803.00.10 | Gauze, other than narrow fabrics of heading 5806: of cotton (220) | Free |
| 5803.00.20 | Tapestry fabrics and upholstery fabrics of a weight not exceeding 140 g/m² (414) | 7% |
| 5803.00.30 | Of wool or fine animal hair: other (414) | 16.5% |
| 5803.00.40 | Of vegetable fibers, except cotton (810) | Free |
| 5803.00.50 | Of man-made fibers (220) | Free |
| 5803.00.90 | Of other textile materials: other | Free |