Analysis
HTS 6304.99.15 covers wall hangings of wool or fine animal hair: other (469) under heading 6304 (other furnishing articles, excluding those of heading 9404).
Within this group the rate runs from 3.2% to 11.3%. Compared with 6304.99.60 (other: other), which pays 3.2%, a misclassification either way moves the duty by 8.1 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 11.3%. 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 general duty rate is 11.3% of the customs value, which is above most the rates in chapter 63 (83rd percentile of 98 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,130 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 90%, 8.0 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6304.99.10 | Certified hand-loomed and folklore products | 3.8% |
| 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% |