Analysis
Subheading 5803.00 covers gauze, other than narrow fabrics of heading 5806, within heading 5803. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 6 US tariff lines below it are national.
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.
The US splits it as follows: 5803.00.10 for gauze, other than narrow fabrics of heading 5806: of cotton (220) (duty-free), 5803.00.20 for tapestry fabrics and upholstery fabrics of a weight not exceeding 140… (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).
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 |