Analysis
HTS 6302.59.20 covers of flax: other (899) under heading 6302 (bed linen, table linen, toilet linen and kitchen linen).
Neighbouring lines carry rates from 5.1% to 8.8%, so the exact line matters. The widest gap is with 6302.59.30 (of other textile materials: other), at 8.8%: a product that belongs there but is entered here, or the reverse, changes the duty by 8.8 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 90% instead of nothing, so origin decides between free entry and a 90% duty.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 14% of the 98 tariff lines in chapter 63. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
The other lines in the same group are 6302.59.10 (tablecloths and napkins, 5.1%) and 6302.59.30 (of other textile materials: other, 8.8%).
Census statistics map these goods to NAICS 314120 (Curtain and Linen Mills), an industry of 1,059 US establishments employing 17,302 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6302.59.10 | Tablecloths and napkins | 5.1% |
| 6302.59.30 | Of other textile materials: other | 8.8% |