Analysis
HTS 5109.90.40 covers of Angora rabbit hair (400) under heading 5109 (yarn of wool or of fine animal hair, put up for retail sale).
Within this group the rate runs from duty-free to 6%. Compared with 5109.90.20 (yarn of wool, colored (dyed or printed) and cut into uniform lengths…), which pays duty-free, a misclassification either way moves the duty by 4 percentage points.
Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, the Israel FTA, and 9 others can enter duty-free instead of paying 4%. 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 column 2 rate, for countries without normal trade relations, is 55.5%, 13.9 times the general rate.
The general duty rate is 4% of the customs value, which is in the middle of the rates in chapter 51 (43rd percentile of 82 lines with an ad valorem rate). On a shipment valued at $10,000 that is $400 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5109.90.20 | Yarn of wool, colored (dyed or printed) and cut into uniform lengths of not over 8 cm (400) | Free |
| 5109.90.80 | Of wool fiber with an average fiber diameter of 18.5 microns or less (400) | 6% |
| 5109.90.90 | Other: other (400) | 6% |