Analysis
HTS 6103.49.20 covers bib and brace overalls (659) under heading 6103 (men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace…).
Within this group the rate runs from 0.9% to 28.2%. Compared with 6103.49.10 (trousers, breeches and shorts), which pays 28.2%, a misclassification either way moves the duty by 14.6 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 13.6%. 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 column 2 rate, for countries without normal trade relations, is 72%, 5.3 times the general rate.
The general duty rate is 13.6% of the customs value, which is in the middle of the rates in chapter 61 (56th percentile of 227 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,360 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6103.49.10 | Trousers, breeches and shorts | 28.2% |
| 6103.49.40 | Containing 70 percent or more by weight of silk or silk waste | 0.9% |
| 6103.49.80 | Of other textile materials: other | 5.6% |