6101.20.00

Analysis

HTS 6101.20.00 covers men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those… under heading 6101 (men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets)…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in dozens and kilograms.

Rates on the nearby lines range from 0.9% to 28.2%. The costliest confusion would be with 6101.90.10 (containing 70 percent or more by weight of silk or silk waste (734)) at 0.9%, a difference of 15 points on the customs value.

Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, the Israel FTA, and 9 others can enter duty-free instead of paying 15.9%. 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.

The general duty rate is 15.9% of the customs value, which is above most the rates in chapter 61 (74th percentile of 227 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,590 in duty before any Chapter 99 additions or preference claims.

The column 2 rate, for countries without normal trade relations, is 50%, 3.1 times the general rate.

For statistics it divides in two: 6101.20.00.10 for men's (334) and 6101.20.00.20 for boys' (334). Both pay the same duty; the suffix records which kind was imported.