Analysis
HTS 5906.10.00 covers adhesive tape of a width not exceeding 20 cm under heading 5906 (rubberized textile fabrics, other than those of heading 5902).
Neighbouring lines carry rates from duty-free to 7.5%, so the exact line matters. The widest gap is with 5906.91.25 (of man-made fibers: other (229)), at 7.5%: a product that belongs there but is entered here, or the reverse, changes the duty by 4.6 percentage points.
The column 2 rate, for countries without normal trade relations, is 40%, 13.8 times the general rate.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 2.9%. 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 2.9% of the customs value, which is in the middle of the rates in chapter 59 (56th percentile of 59 lines with an ad valorem rate). On a shipment valued at $10,000 that is $290 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5906.91.10 | Knitted or crocheted: of cotton | 2.7% |
| 5906.91.20 | Over 70 percent by weight of rubber or plastics | Free |
| 5906.91.25 | Of man-made fibers: other (229) | 7.5% |
| 5906.91.30 | Knitted or crocheted: other | 2.7% |
| 5906.99.10 | Other: of cotton | 2.7% |
| 5906.99.20 | Over 70 percent by weight of rubber or plastics | Free |
| 5906.99.25 | Of man-made fibers: other (229) | Free |
| 5906.99.30 | Other: other | 3.3% |