Analysis
HTS 5904.90.10 covers with a base consisting of needleloom felt or non- wovens under heading 5904 (linoleum, whether or not cut to shape; floor coverings con- sisting of a coating or…).
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.
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.
The other lines in the same group are 5904.10.00 (linoleum, whether or not cut to shape; floor coverings con-…, duty-free) and 5904.90.90 (other: other, duty-free).
Census statistics map these goods to NAICS 326199 (All Other Plastics Product Manufacturing), an industry of 5,546 US establishments employing 392,611 people, the industry a domestic producer of these goods reports under.
All 2 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5904.10.00 | Linoleum, whether or not cut to shape; floor coverings con- sisting of a coating or covering applied on a textile backing, whether or not cut to shape: linoleum | Free |
| 5904.90.90 | Other: other | Free |