Analysis
HTS 5808.10.40 covers of cotton or man-made fibers (229) under heading 5808 (braids in the piece; ornamental trimmings in the piece, without embroidery, other than…).
Rates on the nearby lines range from duty-free to 7.4%. The costliest confusion would be with 5808.10.70 (of cotton or man-made fibers (229)) at 7.4%, a difference of 4.2 points on the customs value.
The general duty rate is 3.2% of the customs value, which is at the low end of the rates in chapter 58 (26th percentile of 67 lines with an ad valorem rate). On a shipment valued at $10,000 that is $320 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 90%, 28.1 times the general rate.
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 3.2%. 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5808.10.10 | Of abaca or ramie (899) | Free |
| 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% |