Analysis
HTS 5906.99.10 covers other: of cotton under heading 5906 (rubberized textile fabrics, other than those of heading 5902).
Rates on the nearby lines range from duty-free to 3.3%. The costliest confusion would be with 5906.99.25 (of man-made fibers: other (229)) at duty-free, a difference of 2.7 points on the customs value.
The column 2 rate, for countries without normal trade relations, is 40%, 14.8 times the general rate.
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 2.7%. 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 2.7% of the customs value, which is in the middle of the rates in chapter 59 (47th percentile of 59 lines with an ad valorem rate). On a shipment valued at $10,000 that is $270 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |