HTS tariff line · chapter 63
6304.19.05
Containing any embroidery, lace, braid, edging, trimming, piping or applique work (362)
Analysis
HTS 6304.19.05 covers containing any embroidery, lace, braid, edging, trimming, piping or applique work (362) under heading 6304 (other furnishing articles, excluding those of heading 9404).
Within this group the rate runs from 4.4% to 14.9%. Compared with 6304.19.10 (of cotton: other (362)), which pays 4.4%, a misclassification either way moves the duty by 7.6 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 12%. 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 general duty rate is 12% of the customs value, which is among the highest the rates in chapter 63 (94th percentile of 98 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,200 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 90%, 7.5 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |