Analysis
Subheading 5906.99 covers other, within heading 5906. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 4 US tariff lines below it are national.
2 of its 4 lines with a percentage rate are duty-free at the general rate (50%) and 2 are dutiable, from duty-free up to 3.3%. The median line pays 1.35%.
The US splits it as follows: 5906.99.10 for other: of cotton (2.7%), 5906.99.20 for over 70 percent by weight of rubber or plastics (duty-free), 5906.99.25 for of man-made fibers: other (229) (duty-free) and 5906.99.30 for other: other (3.3%).
By Census's concordance, most of its statistical lines are made by Fabric Coating Mills (313320). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 5906.99 once they fall within heading 5906 (rubberized textile fabrics, other than those of heading 5902). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |