Tariff item · Chapter 58 · Section XI, Textiles and textile articles

HS 5811 00 90Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810: other

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

Customs duty: 10%; Tariff rate
GST now: 5%
Import policy: Free
Export policy: Free
Unit: m²
Duty in China: 5.6% to 8%; On Indian goods

Landed cost Search codes Duty abroadRates as on 20 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
Duty	Rate	Charged on
Basic customs duty (BCD), MFN rate	10%	Assessable value
Agriculture Infrastructure and Development Cess (AIDC)	Nil	Assessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)	10% of BCD, AIDC and Health Cess	BCD + AIDC
Integrated GST (IGST)	5%	Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
Agreement	Customs duty	Goods from
ASEAN–India FTA	0%	Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs	0%	Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–EFTA TEPA51/2025-Customs	0%	Switzerland, Iceland, Liechtenstein, Norway
India–Japan CEPA	0%	Japan
India–Korea CEPA	0%	South Korea
India–Malaysia CECA	0%	Malaysia
India–Oman CEPA20/2026-Customs	0%	Oman
India–UAE CEPA	0%	United Arab Emirates
India–UK CETA29/2026-Customs	0%	United Kingdom
SAFTA	0%	Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–Australia ECTA	4.3%	Australia
SAFTA	5%	Sri Lanka
SAPTA	5%	Bangladesh, Bhutan, Maldives, Nepal
India–Sri Lanka FTA	7.5%	Sri Lanka

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Clearance by other agencies

Central Silk Technonogical Research Institute (CSTRI): a clearance or certificate before the goods arrive.

"*Import of textile and textile articles requires PSIC from accredited lab of exporting country/ valid test report of TC or CSRTI to ensure absence of prohibited hazardous dyes .testing for presence of azo dyes is exempted for imports from EU, Serbia, Poland, Denmark, Australia, Canada, Japan, south korea and united kingdom only and not for other countries. ref-gen note 10 of policy & DGFT public notice no. 14/2023 dt. 14.06.2023*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

Free.

Notes on these rates

BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

Now 5%.
Until 21 September 2025 12%.
Change: Down.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 375	Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810	5%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	12%	1/2017-Central Tax (Rate)
From 22 Sep 2025	5%	9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
5811	Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810	2%	Rs. 24 per Kg

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 20 Oct 2026.

Export incentives (RoDTEP and RoSCTL)

RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.9% of the FOB value, until 31 Dec 2026.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.5% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.

*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION,THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 5811 00, and China's below.

China: the same goods (5811 00)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force and 2 expired under 5811 00. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
5811.00.10.00	Quilted textile products of silk or silk waste丝及绢丝制被褥状纺织品	5.6%APTA rate, with an APTA certificate of origin	8%	13%	13%	None
5811.00.20.00	Quilted textile products of wool or fine animal hair羊毛或动物细毛制被褥状纺织品	8%MFN rate (no APTA concession on this line)	8%	13%	13%	None
5811.00.30.00	Wadding-like textile products of cotton棉制被褥状纺织品	8%MFN rate (no APTA concession on this line)	8%	13%	13%	None
5811.00.40.00	Textile products of man-made fibres, in the piece, for bedding化学纤维制被褥状纺织品	8%MFN rate (no APTA concession on this line)	8%	13%	13%	None
5811.00.90.00	Quilted textile products of other textile materials其他纺织材料制被褥状纺织品	8%MFN rate (no APTA concession on this line)	8%	13%	13%	None

India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

Every Chinese code in full

5811.00.10Quilted textile products made of silk or silk waste textile materials combined with wadding

5811.00.10.00Quilted textile products of silk or silk waste丝及绢丝制被褥状纺织品

Quilted textile products made from one or more textile materials combined with padding, excluding embroidery of heading 5810经绗缝等法用一层或几层织物与胎料组合不含品目5810刺绣品

Unit: kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 130%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Surface content表面成分含量
3.Body material胎料材质
4.GTIN
5.CAS
6.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 3.2%
Ecuador: 6.6%
Serbia: 0%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 5.6%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 0%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

5811001000101Quilted textile products of silk or silk waste (made by quilting or similar methods, combining one or more textile layers with padding, excluding embroidered articles of heading 58.10) (quilts)丝及绢丝制被褥状纺织品(经绗缝等法用一层或几层织物与胎料组合不含品目5810刺绣品)(被子)
5811001000102Quilted textile products of silk or silk waste (made by quilting or similar methods, combining one or more textile layers with padding, excluding embroidered articles of heading 58.10) (mattress pads)丝及绢丝制被褥状纺织品(经绗缝等法用一层或几层织物与胎料组合不含品目5810刺绣品)(褥垫)

5811.00.20Quilted textile products of wool

5811.00.20.00Quilted textile products of wool or fine animal hair羊毛或动物细毛制被褥状纺织品

Unit: kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 130%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Surface content表面成分含量
3.Body material胎料材质
4.GTIN
5.CAS
6.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 0%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

5811002000101Quilted textile products of wool or fine animal hair (made by quilting or similar methods with one or more layers of textile materials combined with padding, excluding embroidered articles of heading 5810) (quilts)羊毛或动物细毛制被褥状纺织品(经绗缝等法用一层或几层织物与胎料组合不含品目5810刺绣品)(被子)
5811002000102Quilted textile products of wool or fine animal hair (made by quilting or similar methods with one or more layers of textile materials combined with padding, excluding embroidered articles of heading 5810) (mattress pads)羊毛或动物细毛制被褥状纺织品(经绗缝等法用一层或几层织物与胎料组合不含品目5810刺绣品)(褥垫)

5811.00.30Quilted textile products of cotton

5811.00.30.00Wadding-like textile products of cotton棉制被褥状纺织品

Unit: kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 80%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Surface content表面成分含量
3.Body material胎料材质
4.GTIN
5.CAS
6.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 0%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

5811003000101Quilted textile products of cotton (made up of one or more layers of textile materials combined with padding by stitching or otherwise, excluding embroidered articles of heading 5810) (quilts)棉制被褥状纺织品(经绗缝等法用一层或几层织物与胎料组合不含品目5810刺绣品)(被子)
5811003000102Quilted textile products of cotton (made up of one or more layers of textile materials combined with padding by stitching or otherwise, excluding embroidered articles of heading 5810) (mattress pads)棉制被褥状纺织品(经绗缝等法用一层或几层织物与胎料组合不含品目5810刺绣品)(褥垫)

5811.00.30.10Unbleached or bleached cotton quilted textile products (composed of one or more layers of textile materials combined with padding by stitching or other methods, excluding embroidered articles of heading 5810)未漂或漂白棉制被褥状纺织品(经绗缝等法用一层或几层织物与胎料组合不含品目5810刺绣品 )Expired

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%

CIQ codes

5811003010101Unbleached or bleached wadded textile products of cotton (quilted or otherwise made up of one or more layers of textile materials combined with padding, excluding embroidery of heading 58.10) (quilts)未漂或漂白棉制被褥状纺织品(经绗缝等法用一层或几层织物与胎料组合不含品目5810刺绣品)(被子)
5811003010102Unbleached or bleached wadded textile products of cotton (quilted or otherwise made up of one or more layers of textile materials combined with padding, excluding embroidery of heading 58.10) (mattress pads)未漂或漂白棉制被褥状纺织品(经绗缝等法用一层或几层织物与胎料组合不含品目5810刺绣品)(褥垫)

5811.00.30.90Other quilted textile products of cotton (composed of one or more layers of textile materials combined with padding by stitching or otherwise, excluding embroidered articles of heading 58.10)其他棉制被褥状纺织品(经绗缝等法用一层或几层织物与胎料组合不含品目5810刺绣品 )Expired

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%

CIQ codes

5811003090101Other cotton quilted textile products (composed of one or more layers of textile materials combined with padding by quilting or similar methods, excluding embroidered articles of heading 5810) (quilts)其他棉制被褥状纺织品(经绗缝等法用一层或几层织物与胎料组合不含品目5810刺绣品)(被子)
5811003090102Other cotton quilted textile products (composed of one or more layers of textile materials combined with padding by quilting or similar methods, excluding embroidered articles of heading 5810) (mattress pads)其他棉制被褥状纺织品(经绗缝等法用一层或几层织物与胎料组合不含品目5810刺绣品)(褥垫)

5811.00.40Quilted textile products of man-made fibres

5811.00.40.00Textile products of man-made fibres, in the piece, for bedding化学纤维制被褥状纺织品

Unit: kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 130%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Surface content表面成分含量
3.Body material胎料材质
4.GTIN
5.CAS
6.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4.8%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 3.2%
Ecuador: 6.4%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 9%
Brunei: 9%
Cambodia: 9%
Laos: 9%
Malaysia: 9%
New Zealand: 9.6%
Singapore: 9%
Thailand: 9%
Vietnam: 9%
Indonesia: 9%
Philippines: 9%
Myanmar: 9%

CIQ codes

5811004000101Quilted textile products of chemical fibres (composed of one or more layers of textile materials combined with padding by quilting or similar methods, excluding embroidered articles of heading 5810) (quilts)化学纤维制被褥状纺织品(经绗缝等法用一层或几层织物与胎料组合不含品目5810刺绣品)(被子)
5811004000102Quilted textile products of chemical fibres (composed of one or more layers of textile materials combined with padding by quilting or similar methods, excluding embroidered articles of heading 5810) (mattress pads)化学纤维制被褥状纺织品(经绗缝等法用一层或几层织物与胎料组合不含品目5810刺绣品)(褥垫)
5811004000103Quilted textile products of chemical fibres (composed of one or more layers of textile materials combined with padding by quilting or similar methods, excluding embroidered articles of heading 5810) (blankets)化学纤维制被褥状纺织品(经绗缝等法用一层或几层织物与胎料组合不含品目5810刺绣品)(毯子)

5811.00.90Quilted textile products of other textile materials

5811.00.90.00Quilted textile products of other textile materials其他纺织材料制被褥状纺织品

Unit: kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 90%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Surface content表面成分含量
3.Body material胎料材质
4.GTIN
5.CAS
6.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 5.6%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 0%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

5811009000101Other quilted textile products (made up of one or more layers of textile materials combined with padding by stitching or otherwise, excluding embroidered articles of heading 58.10) (quilts)其他纺织材料制被褥状纺织品(经绗缝等法用一层或几层织物与胎料组合不含品目5810刺绣品)(被子)
5811009000102Other quilted textile products (made up of one or more layers of textile materials combined with padding by stitching or otherwise, excluding embroidered articles of heading 58.10) (mattress pads)其他纺织材料制被褥状纺织品(经绗缝等法用一层或几层织物与胎料组合不含品目5810刺绣品)(褥垫)

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous5811 00 20Quilted wadding One level up5811 00Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810 Next5901 10 10Of cotton

Sources

GSTN HSN code masterChecked 13 Oct 2026
DGFT ITC(HS) import and export policyChecked 9 Oct 2026
GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
India import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
HS code descriptions (archived file)Checked 29 Sep 2026
India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
India's preferential tariff schedules (CBIC notifications)Checked 19 Oct 2026
India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
CBIC Compliance Information Portal (CIP)Checked 19 Oct 2026
China customs tariff (HS编码网)Checked 19 Oct 2026

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.