Analysis
HTS 5903.10.18 covers fabrics specified in note 9 to section XI: other (229) under heading 5903 (textile fabrics impregnated, coated, covered or laminated with plastics, other than those…).
Within this group the rate runs from duty-free to 7.5%. Compared with 5903.10.20 (over 70 percent by weight of rubber or plastics), which pays duty-free, a misclassification either way moves the duty by 14.1 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 14.1%. 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 general duty rate is 14.1% of the customs value, which is among the highest the rates in chapter 59 (99th percentile of 59 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,410 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 83.5%, 5.9 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5903.10.10 | With poly(vinyl chloride): of cotton | 2.7% |
| 5903.10.15 | Over 60 percent by weight of plastics | Free |
| 5903.10.20 | Over 70 percent by weight of rubber or plastics | Free |
| 5903.10.25 | Other: other (229) | 7.5% |
| 5903.10.30 | With poly(vinyl chloride): other | 2.7% |