Analysis
HTS 9619.00.78 covers other: menʼs or boysʼ under heading 9619 (sanitary pads (towels) and tampons, diapers (napkins), diaper liners and similar…).
Neighbouring lines carry rates from duty-free to 16%, so the exact line matters. The widest gap is with 9619.00.74 (of man-made fibers), at 16%: a product that belongs there but is entered here, or the reverse, changes the duty by 13.2 percentage points.
The general duty rate is 2.8% of the customs value, which is in the middle of the rates in chapter 96 (34th percentile of 104 lines with an ad valorem rate). On a shipment valued at $10,000 that is $280 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 12.5 times the general rate.
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 2.8%. 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 |
|---|---|---|
| 9619.00.05 | Sanitary pads (towels) and tampons, diapers (napkins), diaper liners and similar articles, of any material: of plastics | 5% |
| 9619.00.11 | Sanitary pads (towels) and tampons, diapers (napkins), diaper liners and similar articles, of any material: of paper pulp | Free |
| 9619.00.15 | Of paper, cellulose wadding or webs of cellulose fibers | Free |
| 9619.00.21 | Of textile wadding: of cotton (369) | 3.6% |
| 9619.00.25 | Of textile wadding: other (669) | 6.3% |
| 9619.00.31 | Of knitted or crocheted textile fabric (239) | 8.1% |
| 9619.00.33 | Of cotton: other (239) | 9.3% |
| 9619.00.41 | Of synthetic fibers (239) | 16% |
| 9619.00.43 | Of artificial fibers (239) | 14.9% |
| 9619.00.46 | Of knitted or crocheted textile fabric (839) | 5.6% |
| 9619.00.48 | Of other textile fibers: other (839) | 2.8% |
| 9619.00.61 | Knitted or crocheted: of cotton | 10.8% |
| 9619.00.64 | Of man-made fibers | 14.9% |
| 9619.00.68 | Knitted or crocheted: other | 5.6% |
| 9619.00.71 | Other: of cotton | 8.1% |
| 9619.00.74 | Of man-made fibers | 16% |
| 9619.00.79 | Other: womenʼs or girlsʼ | 7.3% |
| 9619.00.90 | Sanitary pads (towels) and tampons, diapers (napkins), diaper liners and similar articles, of any material: other | 7% |