Analysis
HTS 5807.10.05 covers of cotton or man-made fibers under heading 5807 (labels, badges and similar articles of textile materials, in the piece, in strips or cut…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
Within this group the rate runs from 3.3% to 4.5%. Compared with 5807.10.20 (woven: other), which pays 3.3%, a misclassification either way moves the duty by 4.6 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 7.9%. 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 71.5%, 9.1 times the general rate.
The general duty rate is 7.9% of the customs value, which is in the middle of the rates in chapter 58 (60th percentile of 67 lines with an ad valorem rate). On a shipment valued at $10,000 that is $790 in duty before any Chapter 99 additions or preference claims.
For statistics it divides in two: 5807.10.05.10 for of cotton (369) and 5807.10.05.20 for other (669). Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5807.10.15 | Labels: other | 4.5% |
| 5807.10.20 | Woven: other | 3.3% |