Analysis
HTS 1401.90.40 covers other: other under heading 1401 (vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans…).
Rates on the nearby lines range from duty-free to 4.4%. The costliest confusion would be with 1401.20.20 (in the rough or cut transversely into sections) at duty-free, a difference of 3.2 points on the customs value.
The general duty rate is 3.2% of the customs value, which is above most the rates in chapter 14 (83rd percentile of 9 lines with an ad valorem rate). On a shipment valued at $10,000 that is $320 in duty before any Chapter 99 additions or preference claims.
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 3.2%. 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 other lines in the same group are 1401.10.00 (vegetable materials of a kind used primarily for plaiting…, duty-free), 1401.20.20 (in the rough or cut transversely into sections, duty-free), 1401.20.40 (rattans: other, 2%) and 1401.90.20 (other: willow (osier), 4.4%).
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% |
| 1401.90.20 | Other: willow (osier) | 4.4% |