6210.40.28

Analysis

HTS 6210.40.28 covers having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric under heading 6210 (garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907).

Neighbouring lines carry rates from 3.3% to 7.1%, so the exact line matters. The widest gap is with 6210.40.55 (of man-made fibers: other), at 7.1%: a product that belongs there but is entered here, or the reverse, changes the duty by 3.8 percentage points.

The general duty rate is 3.3% of the customs value, which is at the low end of the rates in chapter 62 (19th percentile of 352 lines with an ad valorem rate). On a shipment valued at $10,000 that is $330 in duty before any Chapter 99 additions or preference claims.

The column 2 rate, for countries without normal trade relations, is 37.5%, 11.4 times the general rate.

Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, the Caribbean Basin Initiative, and 10 others can enter duty-free instead of paying 3.3%. 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.