Analysis
HTS 6101.30.20 covers other: other 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.
Within this group the rate runs from 5.6% to 5.6%. Compared with 6101.30.10 (containing 25 percent or more by weight of leather (634)), which pays 5.6%, a misclassification either way moves the duty by 22.6 percentage points.
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 28.2%. 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 28.2% of the customs value, which is among the highest the rates in chapter 61 (93rd percentile of 227 lines with an ad valorem rate). On a shipment valued at $10,000 that is $2,820 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 72%, 2.6 times the general rate.
For statistics it divides in two: 6101.30.20.10 for men's (634) and 6101.30.20.20 for boys' (634). Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |