HTS tariff line · chapter 61
6105.90.40
Containing 70 percent or more by weight of silk or silk waste (738)
Analysis
HTS 6105.90.40 covers containing 70 percent or more by weight of silk or silk waste (738) under heading 6105 (men's or boys' shirts, knitted or crocheted).
Rates on the nearby lines range from 5.6% to 14.9%. The costliest confusion would be with 6105.90.10 (of wool or fine animal hair (438)) at 14.9%, a difference of 14 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.
The other lines in the same group are 6105.90.10 (of wool or fine animal hair (438), 14.9%) and 6105.90.80 (of other textile materials: other, 5.6%).
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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6105.90.10 | Of wool or fine animal hair (438) | 14.9% |
| 6105.90.80 | Of other textile materials: other | 5.6% |