Analysis
HTS 5901.90.40 covers other: other (229) under heading 5901 (textile fabrics coated with gum or amylaceous substances, of a kind used for the outer…).
Neighbouring lines carry rates from 4.1% to 7%, so the exact line matters. The widest gap is with 5901.90.20 (of man-made fibers (229)), at 7%: a product that belongs there but is entered here, or the reverse, changes the duty by 2.9 percentage points.
The general duty rate is 4.1% of the customs value, which is above most the rates in chapter 59 (75th percentile of 59 lines with an ad valorem rate). On a shipment valued at $10,000 that is $410 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, the Caribbean Basin Initiative, and 10 others can enter duty-free instead of paying 4.1%. 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 35%, 8.5 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5901.10.10 | Of man-made fibers (229) | 7% |
| 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% |