Analysis
HTS 6103.49.40 covers containing 70 percent or more by weight of silk or silk waste under heading 6103 (men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace…). 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 28.2%. Compared with 6103.49.10 (trousers, breeches and shorts), which pays 28.2%, a misclassification either way moves the duty by 27.3 percentage points.
The general duty rate is 0.9% of the customs value, which is at the low end of the rates in chapter 61 (10th percentile of 227 lines with an ad valorem rate). On a shipment valued at $10,000 that is $90 in duty before any Chapter 99 additions or preference claims.
For statistics it divides in two: 6103.49.40.10 for trousers, breeches and shorts (747) and 6103.49.40.20 for bib and brace overalls (759). Both pay the same duty; the suffix records which kind was imported.
The column 2 rate, for countries without normal trade relations, is 35%, 38.9 times the general rate.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6103.49.10 | Trousers, breeches and shorts | 28.2% |
| 6103.49.20 | Bib and brace overalls (659) | 13.6% |
| 6103.49.80 | Of other textile materials: other | 5.6% |