3924.90.10

Analysis

HTS 3924.90.10 covers curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture… under heading 3924 (tableware, kitchenware, other household articles and hygienic or toilet articles, of…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.

This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.

The general duty rate is 3.3% of the customs value, which is at the low end of the rates in chapter 39 (24th percentile of 236 lines with an ad valorem rate). On a shipment valued at $10,000 that is $330 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 3.3%. 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.

For statistics it divides in two: 3924.90.10.10 for curtains and drapes and 3924.90.10.50 for other. Both pay the same duty; the suffix records which kind was imported.

The column 2 rate, for countries without normal trade relations, is 25%, 7.6 times the general rate.