Analysis
HTS 4601.94.20 covers other: of willow or wood under heading 4601 (plaits and similar products of plaiting materials, whether or not assembled into strips…).
Within this group the rate runs from duty-free to 2.7%. Compared with 4601.94.40 (other: other), which pays duty-free, a misclassification either way moves the duty by 6.6 percentage points.
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 6.6%. 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 6.6% of the customs value, which is above most the rates in chapter 46 (77th percentile of 48 lines with an ad valorem rate). On a shipment valued at $10,000 that is $660 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 45%, 6.8 times the general rate.
The other lines in the same group are 4601.94.05 (plaits and similar products of plaiting materials, whether…, 2.7%) and 4601.94.40 (other: other, duty-free).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4601.94.05 | Plaits and similar products of plaiting materials, whether or not assembled into strips | 2.7% |
| 4601.94.40 | Other: other | Free |