Analysis
HTS 6506.99.60 covers of other materials: other under heading 6506 (other headgear, whether or not lined or trimmed).
Within this group the rate runs from duty-free to 3.3%. Compared with 6506.91.00 (of rubber or plastics), which pays duty-free, a misclassification either way moves the duty by 8.5 percentage points.
The general duty rate is 8.5% of the customs value, which is among the highest the rates in chapter 65 (92nd percentile of 19 lines with an ad valorem rate). On a shipment valued at $10,000 that is $850 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 13 others can enter duty-free instead of paying 8.5%. 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.
The column 2 rate, for countries without normal trade relations, is 35%, 4.1 times the general rate.
The other lines in the same group are 6506.10.30 (of reinforced or laminated plastics, duty-free), 6506.10.60 (safety headgear: other, duty-free), 6506.91.00 (of rubber or plastics, duty-free) and 6506.99.30 (of other materials: of furskin, 3.3%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6506.10.30 | Of reinforced or laminated plastics | Free |
| 6506.10.60 | Safety headgear: other | Free |
| 6506.91.00 | Of rubber or plastics | Free |
| 6506.99.30 | Of other materials: of furskin | 3.3% |