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Polyester Shower Curtain Liner from Mexico

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 — Mexico → United States

13.2%

Rate breakdown

9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico

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