Analysis
HTS 5903.90.15 covers over 60 percent by weight of plastics 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 8%. Compared with 5903.90.18 (fabrics specified in note 9 to section XI: other (229)), which pays 8%, a misclassification either way moves the duty by 8 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 40% instead of nothing, so origin decides between free entry and a 40% duty.
The normal trade relations rate here is zero, shared by about 37% of the 59 tariff lines in chapter 59, a useful check when a neighbouring dutiable line is a candidate. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
Census statistics map these goods to NAICS 313320 (Fabric Coating Mills), an industry of 147 US establishments employing 6,992 people. That concordance is how imports of this line are compared with US output.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5903.90.10 | Other: of cotton | 2.7% |
| 5903.90.18 | Fabrics specified in note 9 to section XI: other (229) | 8% |
| 5903.90.20 | Over 70 percent by weight of rubber or plastics | Free |
| 5903.90.25 | Other: other (229) | 7.5% |
| 5903.90.30 | Other: other | 2.7% |