Analysis
HTS 6306.90.10 covers other: 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 5.3 points on the customs value.
The general duty rate is 3.5% of the customs value, which is at the low end of the rates in chapter 63 (19th percentile of 98 lines with an ad valorem rate). On a shipment valued at $10,000 that is $350 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 40%, 11.4 times the general rate.
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 3.5%. 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.
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% |
| 6306.40.49 | Of other textile materials | 3.7% |
| 6306.90.50 | Of other textile materials | 4.5% |