Analysis
HTS 6107.99.90 covers of other textile materials: other (850) under heading 6107 (men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and…).
Within this group the rate runs from 0.8% to 14.9%. Compared with 6107.99.10 (of man-made fibers), which pays 14.9%, a misclassification either way moves the duty by 10.1 percentage points.
The general duty rate is 4.8% of the customs value, which is at the low end of the rates in chapter 61 (23rd percentile of 227 lines with an ad valorem rate). On a shipment valued at $10,000 that is $480 in duty before any Chapter 99 additions or preference claims.
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 4.8%. 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 column 2 rate, for countries without normal trade relations, is 60%, 12.5 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6107.99.10 | Of man-made fibers | 14.9% |
| 6107.99.20 | Of wool or fine animal hair (459) | 13.6% |
| 6107.99.50 | Containing 70 percent or more by weight of silk or silk waste | 0.8% |