Analysis
Subheading 6302.51 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.
None of its 4 lines is duty-free at the general rate. Rates run from 4.8% to 6.3% with a median of 5.949999999999999%, so the line you choose sets the duty.
The US splits it as follows: 6302.51.10 for tablecloths and napkins: damask (369) (6.1%), 6302.51.20 for other: plain woven (369) (4.8%), 6302.51.30 for other: other (369) (5.8%) and 6302.51.40 for of cotton: other (369) (6.3%).
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.
Goods only reach 6302.51 once they fall within heading 6302 (bed linen, table linen, toilet linen and kitchen linen). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |