Analysis
HTS 6105.10.00 covers men's or boys' shirts, knitted or crocheted: of cotton under heading 6105 (men's or boys' shirts, knitted or crocheted). US Customs collects import statistics for it under 3 ten-digit suffixes, reported in dozens and kilograms.
Rates on the nearby lines range from 0.9% to 32%. The costliest confusion would be with 6105.90.40 (containing 70 percent or more by weight of silk or silk waste (738)) at 0.9%, a difference of 18.8 points on the customs value.
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 19.7%. 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 general duty rate is 19.7% of the customs value, which is above most the rates in chapter 61 (86th percentile of 227 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,970 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 45%, 2.3 times the general rate.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |