Analysis
HTS 5901.10.10 covers of man-made fibers (229) under heading 5901 (textile fabrics coated with gum or amylaceous substances, of a kind used for the outer…).
The general duty rate is 7% of the customs value, which is above most the rates in chapter 59 (81st percentile of 59 lines with an ad valorem rate). On a shipment valued at $10,000 that is $700 in duty before any Chapter 99 additions or preference claims.
Rates on the nearby lines range from 4.1% to 7%. The costliest confusion would be with 5901.90.40 (other: other (229)) at 4.1%, a difference of 2.9 points on the customs value.
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 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.
The column 2 rate, for countries without normal trade relations, is 74.5%, 10.6 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5901.10.20 | Textile fabrics coated with gum or amylaceous sub- stances, of a kind used for the outer covers of books or the like: other (229) | 4.1% |
| 5901.90.20 | Of man-made fibers (229) | 7% |
| 5901.90.40 | Other: other (229) | 4.1% |