6104.19.40

Analysis

HTS 6104.19.40 covers containing 70 percent or more by weight of silk or silk waste (744) under heading 6104 (women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided…).

Rates on the nearby lines range from duty-free to 13.6%. The costliest confusion would be with 6104.19.50 (of wool or fine animal hair (444)) at 13.6%, a difference of 12.7 points on the customs value.

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.

The column 2 rate, for countries without normal trade relations, is 60%, 66.7 times the general rate.

Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, the Caribbean Basin Initiative, and 10 others can enter duty-free instead of paying 0.9%. 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.