Analysis
HTS 6105.20.20 covers of man-made fibers: other 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.
Within this group the rate runs from 0.9% to 19.7%. Compared with 6105.90.40 (containing 70 percent or more by weight of silk or silk waste (738)), which pays 0.9%, a misclassification either way moves the duty by 31.1 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 32%. 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 32% of the customs value, which is among the highest the rates in chapter 61 (99th percentile of 227 lines with an ad valorem rate). On a shipment valued at $10,000 that is $3,200 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 72%, 2.2 times the general rate.
Statistical suffixes
Neighbouring 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% |
| 6105.90.10 | 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% |