Analysis
Subheading 6302.31 covers of cotton, within heading 6302. 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 4 US tariff lines below it are national.
The spread of 17.1 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 20.9%, applies to 6302.31.50 (containing any embroidery, lace, braid, edging…).
None of its 4 lines is duty-free at the general rate. Rates run from 3.8% to 20.9% with a median of 9.3%, so the line you choose sets the duty.
The US splits it as follows: 6302.31.30 for containing any embroidery, lace, braid, edging, trimming, piping or… (11.9%), 6302.31.50 for containing any embroidery, lace, braid, edging, trimming, piping or… (20.9%), 6302.31.70 for other: napped (3.8%) and 6302.31.90 for other: not napped (6.7%).
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 |
|---|---|---|
| 6302.31.30 | 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% |