Analysis
HTS 4016.91.00 covers floor coverings and mats under heading 4016 (other articles of vulcanized rubber other than hard rubber).
Rates on the nearby lines range from duty-free to 4.3%. The costliest confusion would be with 4016.99.35 (of natural rubber: other) at duty-free, a difference of 2.7 points on the customs value.
The column 2 rate, for countries without normal trade relations, is 40%, 14.8 times the general rate.
Goods that qualify under GSP, the Australia FTA, the Automotive Products Trade Act, the Bahrain FTA, the Chile FTA, and 13 others can enter duty-free instead of paying 2.7%. 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 general duty rate is 2.7% of the customs value, which is in the middle of the rates in chapter 40 (53rd percentile of 142 lines with an ad valorem rate). On a shipment valued at $10,000 that is $270 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4016.10.00 | Of cellular rubber | Free |
| 4016.92.00 | Other: erasers | 4.2% |
| 4016.93.10 | Of a kind used in the automotive goods of chapter 87 | 2.5% |
| 4016.93.50 | Gaskets, washers and other seals: other | 2.5% |
| 4016.94.00 | Boat or dock fenders, whether or not inflatable | 4.2% |
| 4016.95.00 | Other: other inflatable articles | 4.2% |
| 4016.99.03 | Containers, with or without their closures, of a kind used for the packing, transporting or marketing of merchandise | 3% |
| 4016.99.05 | Household articles not elsewhere specified or included | 3.4% |
| 4016.99.10 | Other: handles and knobs | 3.3% |
| 4016.99.15 | Caps, lids, seals, stoppers and other closures | 2.7% |
| 4016.99.20 | Other: toys for pets | 4.3% |
| 4016.99.30 | Vibration control goods of a kind used in the vehicles of headings 8701 through 8705 | Free |
| 4016.99.35 | Of natural rubber: other | Free |
| 4016.99.55 | Vibration control goods of a kind used in the vehicles of headings 8701 through 8705 | 2.5% |
| 4016.99.60 | Other: other | 2.5% |