Analysis
HTS 6306.19.11 covers of other textile materials: of cotton (369) under heading 6306 (tarpaulins, awnings and sunblinds; tents (including temporary canopies and similar…).
Within this group the rate runs from duty-free to 8.8%. Compared with 6306.30.00 (tarpaulins, awnings and sunblinds; tents (including temporary…), which pays duty-free, a misclassification either way moves the duty by 8 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 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 general duty rate is 8% of the customs value, which is in the middle of the rates in chapter 63 (62nd percentile of 98 lines with an ad valorem rate). On a shipment valued at $10,000 that is $800 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 90%, 11.2 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6306.12.00 | Of synthetic fibers (669) | 8.8% |
| 6306.19.21 | Of other textile materials: other | 5.1% |
| 6306.22.10 | Of synthetic fibers: backpacking tents | Free |
| 6306.22.90 | Of synthetic fibers: other | 8.8% |
| 6306.29.11 | Of other textile materials: of cotton | 8% |
| 6306.29.21 | Of other textile materials: other | 2.9% |
| 6306.30.00 | Tarpaulins, awnings and sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods: sails | Free |
| 6306.40.41 | Pneumatic mattresses: of cotton | 3.7% |
| 6306.40.49 | Of other textile materials | 3.7% |
| 6306.90.10 | Other: of cotton | 3.5% |
| 6306.90.50 | Of other textile materials | 4.5% |