Polyester Shower Curtain Liner from Canada

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.

Duty Rate — Canada → United States

13.2%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

Import Tips

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