Analysis
HTS 5805.00.40 covers other: other under heading 5805 (hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in square metres and kilograms.
Goods from countries without normal trade relations pay the column 2 rate of 74% instead of nothing, so origin decides between free entry and a 74% duty.
For statistics it divides in two: 5805.00.40.10 for of man-made fibers (666) and 5805.00.40.90 for other. Both pay the same duty; the suffix records which kind was imported.
The normal trade relations rate here is zero, shared by about 24% of the 67 tariff lines in chapter 58, a useful check when a neighbouring dutiable line is a candidate. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The other lines in the same group are 5805.00.10 (hand-woven tapestries fit only for use as wall hangings and…, duty-free), 5805.00.20 (certified hand-loomed and folklore products, duty-free), 5805.00.25 (of wool or fine animal hair: other (414), duty-free) and 5805.00.30 (other: of cotton (369), duty-free).
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 5805.00.40.10 | Of man-made fibers (666) | m², kg | |
| 5805.00.40.90 | Other | m², kg |
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5805.00.10 | Hand-woven tapestries fit only for use as wall hangings and valued over $215 per square meter | Free |
| 5805.00.20 | Certified hand-loomed and folklore products | Free |
| 5805.00.25 | Of wool or fine animal hair: other (414) | Free |
| 5805.00.30 | Other: of cotton (369) | Free |