Analysis
HTS 6304.99.10 covers certified hand-loomed and folklore products under heading 6304 (other furnishing articles, excluding those of heading 9404).
Neighbouring lines carry rates from 3.2% to 11.3%, so the exact line matters. The widest gap is with 6304.99.35 (of vegetable fibers (except cotton): other (899)), at 11.3%: a product that belongs there but is entered here, or the reverse, changes the duty by 7.5 percentage points.
The general duty rate is 3.8% of the customs value, which is at the low end of the rates in chapter 63 (23rd percentile of 98 lines with an ad valorem rate). On a shipment valued at $10,000 that is $380 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 3.8%. 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 50%, 13.2 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6304.99.15 | Wall hangings of wool or fine animal hair: other (469) | 11.3% |
| 6304.99.25 | Wall hangings of jute | 11.3% |
| 6304.99.35 | Of vegetable fibers (except cotton): other (899) | 11.3% |
| 6304.99.40 | Certified hand-loomed and folklore pillow covers of wool or fine animal hair | 3.8% |
| 6304.99.60 | Other: other | 3.2% |