Analysis
HTS 6302.51.10 covers tablecloths and napkins: damask (369) under heading 6302 (bed linen, table linen, toilet linen and kitchen linen).
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
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 6.1%. 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.
Rates on the nearby lines range from 4.8% to 6.3%. The costliest confusion would be with 6302.51.20 (other: plain woven (369)) at 4.8%, a difference of 1.3 points on the customs value.
The general duty rate is 6.1% of the customs value, which is in the middle of the rates in chapter 63 (43rd percentile of 98 lines with an ad valorem rate). On a shipment valued at $10,000 that is $610 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 30%, 4.9 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6302.51.20 | Other: plain woven (369) | 4.8% |
| 6302.51.30 | Other: other (369) | 5.8% |
| 6302.51.40 | Of cotton: other (369) | 6.3% |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter