Analysis
Subheading 5808.10 covers braids in the piece, within heading 5808. 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 5 US tariff lines below it are national.
The spread of 7.4 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 7.4%, applies to 5808.10.70 (of cotton or man-made fibers (229)).
2 of its 5 lines with a percentage rate are duty-free at the general rate (40%) and 3 are dutiable, from duty-free up to 7.4%. The median line pays 3.2%.
The US splits it as follows: 5808.10.10 for of abaca or ramie (899) (duty-free), 5808.10.40 for of cotton or man-made fibers (229) (3.2%), 5808.10.50 for of other textile materials (duty-free), 5808.10.70 for of cotton or man-made fibers (229) (7.4%) and 5808.10.90 for other: other (4.2%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5808.10.10 | Of abaca or ramie (899) | Free |
| 5808.10.40 | Of cotton or man-made fibers (229) | 3.2% |
| 5808.10.50 | Of other textile materials | Free |
| 5808.10.70 | Of cotton or man-made fibers (229) | 7.4% |
| 5808.10.90 | Other: other | 4.2% |