Analysis
Subheading 6103.42 covers of cotton, within heading 6103. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
None of its 2 lines is duty-free at the general rate. Rates run from 10.3% to 16.1% with a median of 13.2%, so the line you choose sets the duty.
The spread of 5.8 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 16.1%, applies to 6103.42.10 (trousers, breeches and shorts).
The US splits it as follows: 6103.42.10 for trousers, breeches and shorts (16.1%) and 6103.42.20 for bib and brace overalls (10.3%).
By Census's concordance, most of its statistical lines are made by Cut and Sew Apparel Manufacturing (3152). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6103.42.10 | Trousers, breeches and shorts | 16.1% |
| 6103.42.20 | Bib and brace overalls | 10.3% |