Analysis
Subheading 6213.20 covers of cotton, within heading 6213. 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 6.1 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 13.2%, applies to 6213.20.10 (hemmed, not containing lace or embroidery (330)).
None of its 2 lines is duty-free at the general rate. Rates run from 7.1% to 13.2% with a median of 10.15%, so the line you choose sets the duty.
The US splits it as follows: 6213.20.10 for hemmed, not containing lace or embroidery (330) (13.2%) and 6213.20.20 for of cotton: other (330) (7.1%).
By Census's concordance, most of its statistical lines are made by Apparel Accessories and Other Apparel Manufacturing (315990). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6213.20.10 | Hemmed, not containing lace or embroidery (330) | 13.2% |
| 6213.20.20 | Of cotton: other (330) | 7.1% |