Analysis
Heading 6304 of the Harmonized Tariff Schedule covers other furnishing articles, excluding those of heading 9404. It divides into 7 six-digit subheadings and 18 eight-digit tariff lines, with 31 ten-digit statistical suffixes below them.
The spread of 11.7 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 14.9%, applies to 6304.19.15 (containing any embroidery, lace, braid, edging…).
None of its 18 lines is duty-free at the general rate. Rates run from 3.2% to 14.9% with a median of 6.4%, so the line you choose sets the duty.
The largest subheadings are 6304.99 (not knitted or crocheted, of other textile…, 6 lines), 6304.19 (other, 5 lines), 6304.11 (knitted or crocheted, 3 lines) and 6304.20 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Curtain and Linen Mills (314120). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6304.11.10 | Knitted or crocheted: of cotton (362) | 12% |
| 6304.11.20 | Of man-made fibers (666) | 6.5% |
| 6304.11.30 | Knitted or crocheted: other (899) | 5.9% |
| 6304.19.05 | Containing any embroidery, lace, braid, edging, trimming, piping or applique work (362) | 12% |
| 6304.19.10 | Of cotton: other (362) | 4.4% |
| 6304.19.15 | Containing any embroidery, lace, braid, edging, trimming, piping or applique work (666) | 14.9% |
| 6304.19.20 | Of man-made fibers: other (666) | 6.5% |
| 6304.19.30 | Other: other | 6.3% |
| 6304.20.00 | Bed nets specified in subheading note 1 to this chapter | 5.8% |
| 6304.91.01 | Knitted or crocheted | 5.8% |
| 6304.92.00 | Not knitted or crocheted, of cotton (369) | 6.3% |
| 6304.93.00 | Not knitted or crocheted, of synthetic fibers (666) | 9.3% |
| 6304.99.10 | Certified hand-loomed and folklore products | 3.8% |
| 6304.99.15 | Wall hangings of wool or fine animal hair: other (469) | 11.3% |
| 6304.99.25 | Wall hangings of jute | 11.3% |
| 6304.99.35 | Of vegetable fibers (except cotton): other (899) | 11.3% |
| 6304.99.40 | Certified hand-loomed and folklore pillow covers of wool or fine animal hair | 3.8% |
| 6304.99.60 | Other: other | 3.2% |