Analysis
HTS 6304.11.20 covers of man-made fibers (666) under heading 6304 (other furnishing articles, excluding those of heading 9404).
Within this group the rate runs from 5.9% to 12%. Compared with 6304.11.10 (knitted or crocheted: of cotton (362)), which pays 12%, a misclassification either way moves the duty by 5.5 percentage points.
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 6.5%. 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.
The column 2 rate, for countries without normal trade relations, is 77.5%, 11.9 times the general rate.
The general duty rate is 6.5% of the customs value, which is in the middle of the rates in chapter 63 (53rd percentile of 98 lines with an ad valorem rate). On a shipment valued at $10,000 that is $650 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6304.11.10 | Knitted or crocheted: of cotton (362) | 12% |
| 6304.11.30 | Knitted or crocheted: other (899) | 5.9% |