Analysis
HTS 6302.99.15 covers of other textile materials: of flax under heading 6302 (bed linen, table linen, toilet linen and kitchen linen). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items and kilograms.
Rates on the nearby lines range from 2.7% to 8.4%. The costliest confusion would be with 6302.99.20 (of other textile materials: other (899)) at 8.4%, a difference of 8.4 points on the customs value.
Goods from countries without normal trade relations pay the column 2 rate of 40% instead of nothing, so origin decides between free entry and a 40% duty.
For statistics it divides in two: 6302.99.15.10 for towels (863) and 6302.99.15.20 for other (899). Both pay the same duty; the suffix records which kind was imported.
There is no general-rate duty on this line, which puts it with roughly 14% of the 98 tariff lines in chapter 63 that are also free. 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.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6302.99.10 | Containing 85 percent or more by weight of silk or silk waste | 2.7% |
| 6302.99.20 | Of other textile materials: other (899) | 8.4% |