Polyester Shower Curtain Liner

A lightweight polyester liner designed to hang inside a shower enclosure to contain water splashes. It qualifies under HTS 6304.99.60.40 as a furnishing article not of heading 9404, made from non-knitted/crocheted other textile materials like polyester. This subheading captures miscellaneous home furnishing textiles excluding specific exclusions.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China3.2%+17.5%20.7%
🇲🇽Mexico3.2%+10.0%13.2%
🇨🇦Canada3.2%+10.0%13.2%
🇩🇪Germany3.2%+10.0%13.2%
🇯🇵Japan3.2%+10.0%13.2%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6303.92Higher: 21.3% vs 20.7%

If primarily for synthetic curtain use

Curtains and drapes of synthetic fibers fall under 6303, shifting from general furnishings if identified as window treatments.

3926.90.99Higher: 22.8% vs 20.7%

If plastic-coated or primarily plastic

Predominantly plastic shower liners classify in Chapter 39 plastics, not textiles.

6307.90.98Higher: 24.5% vs 20.7%

If sold as finished made-up article in retail packaging

Other made-up textile articles not elsewhere specified go to 6307 if not strictly furnishings.

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Import Tips & Compliance

Verify fabric composition via lab tests to confirm 'other textile materials' and avoid misclassification into cotton or wool headings

Include detailed invoices specifying non-knitted construction and furnishing end-use to support 6304 classification

Watch for heading 9404 overlap; ensure not marketed as fitted bathroom furniture components