Analysis
HTS 5907.00.15 covers of man-made fibers: other (229) under heading 5907 (textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical…).
Within this group the rate runs from duty-free to 8%. Compared with 5907.00.80 (other: other), which pays duty-free, a misclassification either way moves the duty by 8 percentage points.
The general duty rate is 8% of the customs value, which is among the highest the rates in chapter 59 (94th percentile of 59 lines with an ad valorem rate). On a shipment valued at $10,000 that is $800 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 9 others can enter duty-free instead of paying 8%. 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 83.5%, 10.4 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5907.00.05 | Theatrical, ballet, and operatic scenery and properties, including sets (229) | Free |
| 5907.00.25 | Theatrical, ballet, and operatic scenery and properties, including sets (229) | Free |
| 5907.00.35 | Other: other (229) | 8% |
| 5907.00.60 | Of man-made fibers (229) | Free |
| 5907.00.80 | Other: other | Free |