Analysis
HTS 5907.00.60 covers of man-made fibers (229) under heading 5907 (textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical…).
Rates on the nearby lines range from duty-free to 8%. The costliest confusion would be with 5907.00.35 (other: other (229)) at 8%, a difference of 8 points on the customs value.
Goods from countries without normal trade relations pay the column 2 rate of 50% instead of nothing, so origin decides between free entry and a 50% 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.
Census statistics map these goods to NAICS 313320 (Fabric Coating Mills), an industry of 147 US establishments employing 6,992 people, the industry a domestic producer of these goods reports under.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5907.00.05 | Theatrical, ballet, and operatic scenery and properties, including sets (229) | Free |
| 5907.00.15 | Of man-made fibers: other (229) | 8% |
| 5907.00.25 | Theatrical, ballet, and operatic scenery and properties, including sets (229) | Free |
| 5907.00.35 | Other: other (229) | 8% |
| 5907.00.80 | Other: other | Free |