Heading 5804

Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006

10 declarable lines

Heading 5804 covers tulles and other net fabrics, plus lace in the piece, in strips, or in motifs. It is split into tulles and net fabrics, mechanically made lace, and hand-made lace. Knitted or crocheted fabrics and the fabrics of headings 6002 to 6006 are excluded.

Products in this heading

Tulle fabric for veils and dresses
Net fabric for tutus and petticoats
Mechanically made lace fabric in the piece
Lace trim sold in strips
Lace appliques and motifs
Hand-made lace
Silk tulle containing 85% or more by weight of silk or silk waste

How to choose the right subheading

Decide whether the item is tulle or net with an open mesh, or lace with a patterned decorative surface.
For lace, determine whether it is mechanically made or hand-made.
Check fiber content: cotton, man-made fibers, silk or silk waste at 85% or more, or other textile materials.
Confirm the form: lace in the piece, in strips, or in motifs stays in heading 5804.
Confirm the item is not a knitted or crocheted fabric and is not embroidery.

Often confused with

Embroidered patches and embroidered motifs
Embroidery in the piece, in strips, or in motifs is classified in heading 5810.
Heading 5810
Woven labels and badges
Labels and badges of textile materials are classified in heading 5807.
Heading 5807
Braids, tassels, and pompons
Braids and ornamental trimmings are classified in heading 5808.
Heading 5808
Narrow woven fabric strips that are not lace
Narrow woven fabrics are classified in heading 5806.
Heading 5806
Knitted or crocheted lace or net fabric
Knitted or crocheted fabrics are excluded from heading 5804 and fall in chapter 60.
Heading 6006

Frequently asked questions

What is the HTS code for cotton tulle?

Cotton tulle is classified under 5804.10.10.00. The general (MFN) duty rate is 6%.

What is the duty on mechanically made lace of man-made fibers?

Mechanically made lace of man-made fibers is classified under 5804.21.00.00. The general (MFN) duty rate is 12%.

How do I classify hand-made lace?

Hand-made lace is classified under 5804.30.00.10 if it contains 85% or more by weight of silk or silk waste, under 5804.30.00.20 if it is of cotton or man-made fibers, or under 5804.30.00.90 if it is other. All three lines carry a general (MFN) duty rate of 13.2%.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.