Analysis
HTS 6302.21.70 covers other: napped under heading 6302 (bed linen, table linen, toilet linen and kitchen linen). US Customs collects import statistics for it under 5 ten-digit suffixes, reported in number of items and kilograms.
Within this group the rate runs from 6.7% to 20.9%. Compared with 6302.21.50 (containing any embroidery, lace, braid, edging, trimming, piping or…), which pays 20.9%, a misclassification either way moves the duty by 18.4 percentage points.
The general duty rate is 2.5% of the customs value, which is at the low end of the rates in chapter 63 (15th percentile of 98 lines with an ad valorem rate). On a shipment valued at $10,000 that is $250 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 2.5%. 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 25%, 10.0 times the general rate.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6302.21.30 | Containing any embroidery, lace, braid, edging, trimming, piping or applique work: napped | 11.9% |
| 6302.21.50 | Containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped | 20.9% |
| 6302.21.90 | Other: not napped | 6.7% |