Analysis
HTS 6304.19.30 covers other: other under heading 6304 (other furnishing articles, excluding those of heading 9404). US Customs collects import statistics for it under 3 ten-digit suffixes, reported in number of items and kilograms.
Within this group the rate runs from 4.4% to 14.9%. Compared with 6304.19.15 (containing any embroidery, lace, braid, edging, trimming, piping or…), which pays 14.9%, a misclassification either way moves the duty by 8.6 percentage points.
Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, the Caribbean Basin Initiative, and 10 others can enter duty-free instead of paying 6.3%. 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 90%, 14.3 times the general rate.
The general duty rate is 6.3% of the customs value, which is in the middle of the rates in chapter 63 (49th percentile of 98 lines with an ad valorem rate). On a shipment valued at $10,000 that is $630 in duty before any Chapter 99 additions or preference claims.
Statistical suffixes
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% |
| 6304.19.20 | Of man-made fibers: other (666) | 6.5% |