Analysis
HTS 5804.21.00 covers of man-made fibers (229) under heading 5804 (tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in…).
Within this group the rate runs from duty-free to 13.2%. Compared with 5804.10.90 (tulles and other net fabrics: other), which pays duty-free, a misclassification either way moves the duty by 12 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 12%. 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 12% of the customs value, which is above most the rates in chapter 58 (80th percentile of 67 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,200 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 90%, 7.5 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5804.10.10 | Of cotton or man-made fibers (229) | 6% |
| 5804.10.90 | Tulles and other net fabrics: other | Free |
| 5804.29.10 | Of other textile materials: of cotton (229) | 8% |
| 5804.29.90 | Of other textile materials: other | 5% |
| 5804.30.00 | Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006: hand-made lace | 13.2% |