Analysis
HTS 4503.90.60 covers other: other under heading 4503 (articles of natural cork).
Rates on the nearby lines range from duty-free to duty-free. The costliest confusion would be with 4503.90.40 (wallcoverings, backed with paper or otherwise reinforced) at duty-free, a difference of 14 points on the customs value.
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 14%. 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 14% of the customs value, which is among the highest the rates in chapter 45 (97th percentile of 19 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,400 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 45%, 3.2 times the general rate.
The other lines in the same group are 4503.90.20 (disks, wafers and washers, duty-free) and 4503.90.40 (wallcoverings, backed with paper or otherwise reinforced, duty-free).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4503.90.20 | Disks, wafers and washers | Free |
| 4503.90.40 | Wallcoverings, backed with paper or otherwise reinforced | Free |