Analysis
Heading 6302 of the Harmonized Tariff Schedule covers bed linen, table linen, toilet linen and kitchen linen. It divides into 15 six-digit subheadings and 32 eight-digit tariff lines, with 101 ten-digit statistical suffixes below them.
The spread of 20.9 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 20.9%, applies to 6302.21.50 (containing any embroidery, lace, braid, edging…) and 6302.31.50 (containing any embroidery, lace, braid, edging…).
2 of its 32 lines with a percentage rate are duty-free at the general rate (6%) and 30 are dutiable, from duty-free up to 20.9%. The median line pays 6.7%.
The largest subheadings are 6302.21 (of cotton, 4 lines), 6302.31 (of cotton, 4 lines), 6302.51 (of cotton, 4 lines) and 6302.59 (of other textile materials, 3 lines).
By Census's concordance, most of its statistical lines are made by Curtain and Linen Mills (314120). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6302.10.00 | Bed linen, knitted or crocheted | 6% |
| 6302.21.30 | Containing any embroidery, lace, braid, edging, trimming, piping or applique work: napped | 11.9% |
| 6302.21.50 | Containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped | 20.9% |
| 6302.21.70 | Other: napped | 2.5% |
| 6302.21.90 | Other: not napped | 6.7% |
| 6302.22.10 | Containing any embroidery, lace, braid, edging, trimming, piping or applique work | 14.9% |
| 6302.22.20 | Of man-made fibers: other | 11.4% |
| 6302.29.00 | Of other textile materials | 4.5% |
| 6302.31.30 | Containing any embroidery, lace, braid, edging, trimming, piping or applique work: napped | 11.9% |
| 6302.31.50 | Containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped | 20.9% |
| 6302.31.70 | Other: napped | 3.8% |
| 6302.31.90 | Other: not napped | 6.7% |
| 6302.32.10 | Containing any embroidery, lace, braid, edging, trimming, piping or applique work | 14.9% |
| 6302.32.20 | Of man-made fibers: other | 11.4% |
| 6302.39.00 | Of other textile materials | 4.3% |
| 6302.40.10 | Of vegetable fibers (except cotton) (899) | 6.4% |
| 6302.40.20 | Table linen, knitted or crocheted: other | 6.8% |
| 6302.51.10 | Tablecloths and napkins: damask (369) | 6.1% |
| 6302.51.20 | Other: plain woven (369) | 4.8% |
| 6302.51.30 | Other: other (369) | 5.8% |
| 6302.51.40 | Of cotton: other (369) | 6.3% |
| 6302.53.00 | Of man-made fibers | 11.3% |
| 6302.59.10 | Tablecloths and napkins | 5.1% |
| 6302.59.20 | Of flax: other (899) | Free |
| 6302.59.30 | Of other textile materials: other | 8.8% |
| 6302.60.00 | Toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton | 9.1% |
| 6302.91.00 | Other: of cotton | 9.2% |
| 6302.93.10 | Pile or tufted construction (666) | 6.2% |
| 6302.93.20 | Of man-made fibers: other (666) | 9.9% |
| 6302.99.10 | Containing 85 percent or more by weight of silk or silk waste | 2.7% |
| 6302.99.15 | Of other textile materials: of flax | Free |
| 6302.99.20 | Of other textile materials: other (899) | 8.4% |