Analysis
HTS 6307.90.75 covers toys for pets, of textile materials under heading 6307 (other made up articles, including dress patterns).
Within this group the rate runs from duty-free to 7.9%. Compared with 6307.90.68 (spunlaced or bonded fiber fabric disposable surgical drapes of…), which pays duty-free, a misclassification either way moves the duty by 4.3 percentage points.
The general duty rate is 4.3% of the customs value, which is at the low end of the rates in chapter 63 (27th percentile of 98 lines with an ad valorem rate). On a shipment valued at $10,000 that is $430 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 Caribbean Basin Initiative, and 10 others can enter duty-free instead of paying 4.3%. 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 column 2 rate, for countries without normal trade relations, is 80%, 18.6 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6307.90.30 | Other: labels | 7.9% |
| 6307.90.40 | Other: cords and tassels | Free |
| 6307.90.50 | Corset lacings, footwear lacings or similar lacings | Free |
| 6307.90.60 | Of fabric formed on a base of paper or covered or lined with paper | Free |
| 6307.90.68 | Spunlaced or bonded fiber fabric disposable surgical drapes of man-made fibers | Free |
| 6307.90.72 | Other: other | 4.5% |
| 6307.90.85 | Wall banners, of man-made fibers | 5.8% |
| 6307.90.89 | Surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton | 7% |
| 6307.90.98 | Other: other | 7% |