Analysis
Heading 6105 of the Harmonized Tariff Schedule covers men's or boys' shirts, knitted or crocheted. It divides into 3 six-digit subheadings and 6 eight-digit tariff lines, with 13 ten-digit statistical suffixes below them.
The spread of 31.1 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 32%, applies to 6105.20.20 (of man-made fibers: other).
None of its 6 lines is duty-free at the general rate. Rates run from 0.9% to 32% with a median of 14.25%, so the line you choose sets the duty.
The largest subheadings are 6105.90 (of other textile materials, 3 lines), 6105.20 (of man-made fibers, 2 lines) and 6105.10 (unnamed, 1 line).
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.
Its median rate of 14.25% sits at the 58th percentile of the headings in chapter 61.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6105.10.00 | Men's or boys' shirts, knitted or crocheted: of cotton | 19.7% |
| 6105.20.10 | Containing 23 percent or more by weight of wool or fine animal hair (438) | 13.6% |
| 6105.20.20 | Of man-made fibers: other | 32% |
| 6105.90.10 | Of wool or fine animal hair (438) | 14.9% |
| 6105.90.40 | Containing 70 percent or more by weight of silk or silk waste (738) | 0.9% |
| 6105.90.80 | Of other textile materials: other | 5.6% |