Analysis
HTS 6105.90.10 covers of wool or fine animal hair (438) under heading 6105 (men's or boys' shirts, knitted or crocheted).
Within this group the rate runs from 0.9% to 5.6%. 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 14 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 14.9%. 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.
The general duty rate is 14.9% of the customs value, which is in the middle of the rates in chapter 61 (67th percentile of 227 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,490 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 54.5%, 3.7 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |