Analysis
HTS 6306.40.49 covers of other textile materials under heading 6306 (tarpaulins, awnings and sunblinds; tents (including temporary canopies and similar…).
Neighbouring lines carry rates from duty-free to 8.8%, so the exact line matters. The widest gap is with 6306.22.90 (of synthetic fibers: other), at 8.8%: a product that belongs there but is entered here, or the reverse, changes the duty by 5.1 percentage points.
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 GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 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 |
| 6306.40.41 | Pneumatic mattresses: of cotton | 3.7% |
| 6306.90.10 | Other: of cotton | 3.5% |
| 6306.90.50 | Of other textile materials | 4.5% |