Analysis
Subheading 5804.10 covers tulles and other net fabrics, within heading 5804. 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 2 US tariff lines below it are national.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 6%. The median line pays 3%.
The spread of 6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6%, applies to 5804.10.10 (of cotton or man-made fibers (229)).
The US splits it as follows: 5804.10.10 for of cotton or man-made fibers (229) (6%) and 5804.10.90 for tulles and other net fabrics: other (duty-free).
By Census's concordance, most of its statistical lines are made by Knit Fabric Mills (313240). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5804.10.10 | Of cotton or man-made fibers (229) | 6% |
| 5804.10.90 | Tulles and other net fabrics: other | Free |