Analysis
HTS 5308.90.10 covers other: paper yarn under heading 5308 (yarn of other vegetable textile fibers; paper yarn).
The general duty rate is 2.7% of the customs value, which is above most the rates in chapter 53 (80th percentile of 30 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 carry rates from duty-free to duty-free, so the exact line matters. The widest gap is with 5308.90.90 (other: other (800)), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 2.7 percentage points.
The column 2 rate, for countries without normal trade relations, is 35%, 13.0 times the general rate.
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 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5308.10.00 | Yarn of other vegetable textile fibers; paper yarn: coir yarn | Free |
| 5308.20.00 | True hemp yarn (800) | Free |
| 5308.90.90 | Other: other (800) | Free |