Analysis
HTS 5807.90.05 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.
Neighbouring lines carry rates from 3.3% to 4.5%, so the exact line matters. The widest gap is with 5807.90.20 (other: other), at 3.3%: a product that belongs there but is entered here, or the reverse, changes 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: 5807.90.05.10 for of cotton (369) and 5807.90.05.20 for other (669). Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5807.90.15 | Labels: other | 4.5% |
| 5807.90.20 | Other: other | 3.3% |