Analysis
HTS 6214.40.00 covers of artificial fibers (659) under heading 6214 (shawls, scarves, mufflers, mantillas, veils and the like).
Rates on the nearby lines range from 1.2% to 11.3%. The costliest confusion would be with 6214.90.00 (of other textile materials) at 11.3%, a difference of 6 points on the customs value.
The general duty rate is 5.3% of the customs value, which is at the low end of the rates in chapter 62 (29th percentile of 352 lines with an ad valorem rate). On a shipment valued at $10,000 that is $530 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 10 others can enter duty-free instead of paying 5.3%. 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.
The column 2 rate, for countries without normal trade relations, is 90%, 17.0 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6214.10.10 | Containing 70 percent or more by weight of silk or silk waste | 1.2% |
| 6214.10.20 | Of silk or silk waste: other (859) | 3.9% |
| 6214.20.00 | Of wool or fine animal hair (459) | 6.7% |
| 6214.30.00 | Of synthetic fibers (659) | 5.3% |
| 6214.90.00 | Of other textile materials | 11.3% |