Analysis
HTS 5903.90.18 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…).
Rates on the nearby lines range from duty-free to 7.5%. The costliest confusion would be with 5903.90.20 (over 70 percent by weight of rubber or plastics) at duty-free, a difference of 8 points on the customs value.
The general duty rate is 8% of the customs value, which is among the highest the rates in chapter 59 (94th percentile of 59 lines with an ad valorem rate). On a shipment valued at $10,000 that is $800 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 Israel FTA, and 9 others can enter duty-free instead of paying 8%. 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 83.5%, 10.4 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5903.90.10 | Other: of cotton | 2.7% |
| 5903.90.15 | Over 60 percent by weight of plastics | Free |
| 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% |