Analysis
Subheading 6303.92 covers of synthetic fibers, within heading 6303. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
None of its 2 lines is duty-free at the general rate. Rates run from 11.3% to 11.3% with a median of 11.3%, so the line you choose sets the duty.
The US splits it as follows: 6303.92.10 for made up from fabrics described in subheading 5407.61.11, 5407.61.21… (11.3%) and 6303.92.20 for of synthetic fibers: other (11.3%).
By Census's concordance, most of its statistical lines are made by Curtain and Linen Mills (314120) and Blind and Shade Manufacturing (337920). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 6303.92 once they fall within heading 6303 (curtains (including drapes) and interior blinds; curtain or bed valances). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6303.92.10 | Made up from fabrics described in subheading 5407.61.11, 5407.61.21 or 5407.61.91 (666) | 11.3% |
| 6303.92.20 | Of synthetic fibers: other | 11.3% |