Analysis
Subheading 6110.20 covers of cotton, within heading 6110. 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 spread of 11.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 16.5%, applies to 6110.20.20 (of cotton: other).
None of its 2 lines is duty-free at the general rate. Rates run from 5% to 16.5% with a median of 10.75%, so the line you choose sets the duty.
The US splits it as follows: 6110.20.10 for containing 36 percent or more by weight of flax fibers (5%) and 6110.20.20 for of cotton: other (16.5%).
By Census's concordance, most of its statistical lines are made by Cut and Sew Apparel Manufacturing (3152). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6110.20.10 | Containing 36 percent or more by weight of flax fibers | 5% |
| 6110.20.20 | Of cotton: other | 16.5% |