Analysis
Subheading 5810.99 covers of other textile materials, within heading 5810. 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 2 US tariff lines below it are national.
The US splits it as follows: 5810.99.10 for of wool or fine animal hair (414) (See additional U.S. note 4) and 5810.99.90 for of other textile materials: other (See additional U.S. note 5).
2 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
By Census's concordance, most of its statistical lines are made by All Other Miscellaneous Textile Product Mills (314999). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 5810.99 once they fall within heading 5810 (embroidery in the piece, in strips or in motifs). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5810.99.10 | Of wool or fine animal hair (414) | See additional U.S. note 4 |
| 5810.99.90 | Of other textile materials: other | See additional U.S. note 5 |