Analysis
HTS 5807.90.15 covers labels: other under heading 5807 (labels, badges and similar articles of textile materials, in the piece, in strips or cut…).
Rates on the nearby lines range from 3.3% to 7.9%. The costliest confusion would be with 5807.90.05 (of cotton or man-made fibers) at 7.9%, a difference of 3.4 points on the customs value.
Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, the Caribbean Basin Initiative, and 10 others can enter duty-free instead of paying 4.5%. 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 general duty rate is 4.5% of the customs value, which is in the middle of the rates in chapter 58 (37th percentile of 67 lines with an ad valorem rate). On a shipment valued at $10,000 that is $450 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 71.5%, 15.9 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5807.90.05 | Of cotton or man-made fibers | 7.9% |
| 5807.90.20 | Other: other | 3.3% |