Analysis
HTS 6306.40.41 covers pneumatic mattresses: of cotton under heading 6306 (tarpaulins, awnings and sunblinds; tents (including temporary canopies and similar…).
Rates on the nearby lines range from duty-free to 8.8%. The costliest confusion would be with 6306.22.90 (of synthetic fibers: other) at 8.8%, a difference of 5.1 points on the customs value.
The general duty rate is 3.7% of the customs value, which is at the low end of the rates in chapter 63 (20th percentile of 98 lines with an ad valorem rate). On a shipment valued at $10,000 that is $370 in duty before any Chapter 99 additions or preference claims.
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 3.7%. 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 25%, 6.8 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6306.12.00 | Of synthetic fibers (669) | 8.8% |
| 6306.19.11 | Of other textile materials: of cotton (369) | 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 |
| 6306.40.49 | Of other textile materials | 3.7% |
| 6306.90.10 | Other: of cotton | 3.5% |
| 6306.90.50 | Of other textile materials | 4.5% |