Analysis
HTS 5811.00.40 covers of other textile materials under heading 5811 (quilted textile products in the piece, composed of one or more layers of textile…).
Within this group the rate runs from 6.3% to 13.2%. Compared with 5811.00.10 (of wool or fine animal hair (414)), which pays 13.2%, a misclassification either way moves the duty by 13.2 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 40% instead of nothing, so origin decides between free entry and a 40% duty.
The normal trade relations rate here is zero, shared by about 24% of the 67 tariff lines in chapter 58, a useful check when a neighbouring dutiable line is a candidate. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The other lines in the same group are 5811.00.10 (of wool or fine animal hair (414), 13.2%), 5811.00.20 (quilted textile products in the piece, composed of one or…, 6.3%) and 5811.00.30 (of man-made fibers (229), 8%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5811.00.10 | Of wool or fine animal hair (414) | 13.2% |
| 5811.00.20 | Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810: of cotton (229) | 6.3% |
| 5811.00.30 | Of man-made fibers (229) | 8% |