5803.00.20

Analysis

HTS 5803.00.20 covers tapestry fabrics and upholstery fabrics of a weight not exceeding 140 g/m² (414) under heading 5803 (gauze, other than narrow fabrics of heading 5806).

Within this group the rate runs from duty-free to 16.5%. Compared with 5803.00.30 (of wool or fine animal hair: other (414)), which pays 16.5%, a misclassification either way moves the duty by 9.5 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 7%. 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 column 2 rate, for countries without normal trade relations, is 68.5%, 9.8 times the general rate.

The general duty rate is 7% of the customs value, which is in the middle of the rates in chapter 58 (53rd percentile of 67 lines with an ad valorem rate). On a shipment valued at $10,000 that is $700 in duty before any Chapter 99 additions or preference claims.