Analysis
HTS 6601.10.00 covers garden or similar umbrellas under heading 6601 (umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and…).
Rates on the nearby lines range from duty-free to 8.2%. The costliest confusion would be with 6601.91.00 (having a telescopic shaft) at duty-free, a difference of 6.5 points on the customs value.
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 6.5%. 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 general duty rate is 6.5% of the customs value, which is in the middle of the rates in chapter 66 (69th percentile of 8 lines with an ad valorem rate). On a shipment valued at $10,000 that is $650 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 40%, 6.2 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6601.91.00 | Having a telescopic shaft | Free |
| 6601.99.00 | Other: other | 8.2% |