Analysis
HTS 5903.90.25 covers other: other (229) under heading 5903 (textile fabrics impregnated, coated, covered or laminated with plastics, other than those…).
Neighbouring lines carry rates from duty-free to 8%, so the exact line matters. The widest gap is with 5903.90.20 (over 70 percent by weight of rubber or plastics), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 7.5 percentage points.
The general duty rate is 7.5% of the customs value, which is above most the rates in chapter 59 (86th percentile of 59 lines with an ad valorem rate). On a shipment valued at $10,000 that is $750 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 8 others can enter duty-free instead of paying 7.5%. 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 84.5%, 11.3 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 |
| 5903.90.18 | Fabrics specified in note 9 to section XI: other (229) | 8% |
| 5903.90.20 | Over 70 percent by weight of rubber or plastics | Free |
| 5903.90.30 | Other: other | 2.7% |