HTS heading · chapter 61
6101
Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103
Analysis
Heading 6101 of the Harmonized Tariff Schedule covers men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103. It divides into 3 six-digit subheadings and 7 eight-digit tariff lines, with 12 ten-digit statistical suffixes below them.
The spread of 27.3 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 28.2%, applies to 6101.30.20 (other: other).
None of its 7 lines is duty-free at the general rate. Rates run from 0.9% to 28.2% with a median of 5.7%, so the line you choose sets the duty.
2 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 6101.30 (of man-made fibers, 3 lines), 6101.90 (of other textile materials, 3 lines) and 6101.20 (unnamed, 1 line).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6101.20.00 | Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: of cotton | 15.9% |
| 6101.30.10 | Containing 25 percent or more by weight of leather (634) | 5.6% |
| 6101.30.15 | Containing 23 percent or more by weight of wool or fine animal hair (434) | 38.6¢/kg + 10% |
| 6101.30.20 | Other: other | 28.2% |
| 6101.90.05 | Of wool or fine animal hair (434) | 61.7¢/kg + 16% |
| 6101.90.10 | Containing 70 percent or more by weight of silk or silk waste (734) | 0.9% |
| 6101.90.90 | Of other textile materials: other | 5.7% |