Analysis
HTS 6304.19.20 covers of man-made fibers: other (666) under heading 6304 (other furnishing articles, excluding those of heading 9404).
Neighbouring lines carry rates from 4.4% to 14.9%, so the exact line matters. The widest gap is with 6304.19.15 (containing any embroidery, lace, braid, edging, trimming, piping or…), at 14.9%: a product that belongs there but is entered here, or the reverse, changes the duty by 8.4 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 |
|---|---|---|
| 6304.19.05 | 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% |
| 6304.19.30 | Other: other | 6.3% |