Analysis
HTS 1401.90.20 covers other: willow (osier) under heading 1401 (vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans…).
The general duty rate is 4.4% of the customs value, which is among the highest the rates in chapter 14 (94th percentile of 9 lines with an ad valorem rate). On a shipment valued at $10,000 that is $440 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines carry rates from duty-free to 3.2%, so the exact line matters. The widest gap is with 1401.20.20 (in the rough or cut transversely into sections), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 4.4 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 4.4%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 35%, 8.0 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1401.10.00 | Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark): bamboos | Free |
| 1401.20.20 | In the rough or cut transversely into sections | Free |
| 1401.20.40 | Rattans: other | 2% |
| 1401.90.40 | Other: other | 3.2% |