Analysis
HTS 6601.99.00 covers other: other under heading 6601 (umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and…).
Within this group the rate runs from duty-free to 6.5%. Compared with 6601.91.00 (having a telescopic shaft), which pays duty-free, a misclassification either way moves the duty by 8.2 percentage points.
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 8.2%. 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 8.2% of the customs value, which is above most the rates in chapter 66 (81st percentile of 8 lines with an ad valorem rate). On a shipment valued at $10,000 that is $820 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 40%, 4.9 times the general rate.
The other lines in the same group are 6601.10.00 (garden or similar umbrellas, 6.5%) and 6601.91.00 (having a telescopic shaft, duty-free).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6601.10.00 | Garden or similar umbrellas | 6.5% |
| 6601.91.00 | Having a telescopic shaft | Free |