5903.10.20

Analysis

HTS 5903.10.20 covers over 70 percent by weight of rubber or plastics under heading 5903 (textile fabrics impregnated, coated, covered or laminated with plastics, other than those…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in square metres and kilograms.

Rates on the nearby lines range from duty-free to 14.1%. The costliest confusion would be with 5903.10.18 (fabrics specified in note 9 to section XI: other (229)) at 14.1%, a difference of 14.1 points on the customs value.

This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.

For statistics it divides in two: 5903.10.20.10 for fabrics, of yarns sheathed with poly(vinyl chloride), not… and 5903.10.20.90 for other. Both pay the same duty; the suffix records which kind was imported.

There is no general-rate duty on this line, which puts it with roughly 37% of the 59 tariff lines in chapter 59 that are also free. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.

Goods from countries without normal trade relations pay the column 2 rate of 25% instead of nothing, so origin decides between free entry and a 25% duty.