Analysis
HTS 6304.19.10 covers of cotton: other (362) under heading 6304 (other furnishing articles, excluding those of heading 9404).
Rates on the nearby lines range from 6.3% to 14.9%. The costliest confusion would be with 6304.19.15 (containing any embroidery, lace, braid, edging, trimming, piping or…) at 14.9%, a difference of 10.5 points on the customs value.
The general duty rate is 4.4% of the customs value, which is at the low end of the rates in chapter 63 (28th percentile of 98 lines with an ad valorem rate). On a shipment valued at $10,000 that is $440 in duty before any Chapter 99 additions or preference claims.
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 4.4%. 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 25%, 5.7 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6304.19.05 | Containing any embroidery, lace, braid, edging, trimming, piping or applique work (362) | 12% |
| 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% |