Analysis
HTS 4420.90.65 covers lined with textile fabrics under heading 4420 (wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar…).
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.
Within this group the rate runs from duty-free to 4.3%. Compared with 4420.90.45 (not lined with textile fabrics), which pays 4.3%, a misclassification either way moves the duty by 4.3 percentage points.
The normal trade relations rate here is zero, shared by about 61% of the 257 tariff lines in chapter 44, a useful check when a neighbouring dutiable line is a candidate. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The other lines in the same group are 4420.90.20 (cigar and cigarette boxes, duty-free), 4420.90.45 (not lined with textile fabrics, 4.3%) and 4420.90.80 (other: other, 3.2%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4420.90.20 | Cigar and cigarette boxes | Free |
| 4420.90.45 | Not lined with textile fabrics | 4.3% |
| 4420.90.80 | Other: other | 3.2% |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter