Analysis
HTS 5903.10.30 covers with poly(vinyl chloride): other 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 14.1%. Compared with 5903.10.18 (fabrics specified in note 9 to section XI: other (229)), which pays 14.1%, a misclassification either way moves the duty by 11.4 percentage points.
The column 2 rate, for countries without normal trade relations, is 40%, 14.8 times the general rate.
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 2.7%. 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 general duty rate is 2.7% of the customs value, which is in the middle of the rates in chapter 59 (47th percentile of 59 lines with an ad valorem rate). On a shipment valued at $10,000 that is $270 in duty before any Chapter 99 additions or preference claims.
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 |
| 5903.10.18 | Fabrics specified in note 9 to section XI: other (229) | 14.1% |
| 5903.10.20 | Over 70 percent by weight of rubber or plastics | Free |
| 5903.10.25 | Other: other (229) | 7.5% |