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HTS tariff line · chapter 61

6108.91.00

Other: of cotton

Analysis

HTS 6108.91.00 covers other: of cotton under heading 6108 (women's or girls' slips, petticoats, briefs, panties, night dresses, pajamas, negligees…). US Customs collects import statistics for it under 5 ten-digit suffixes, reported in dozens and kilograms.

Neighbouring lines carry rates from 0.6% to 16%, so the exact line matters. The widest gap is with 6108.99.50 (containing 70 percent or more by weight of silk or silk waste), at 0.6%: a product that belongs there but is entered here, or the reverse, changes the duty by 7.9 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 8.5%. 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 90%, 10.6 times the general rate.

The general duty rate is 8.5% of the customs value, which is in the middle of the rates in chapter 61 (40th percentile of 227 lines with an ad valorem rate). On a shipment valued at $10,000 that is $850 in duty before any Chapter 99 additions or preference claims.

Statistical suffixes

CodeDescriptionUnitsNAICS
6108.91.00.05Underpants (352)doz., kg3152
6108.91.00.15Women's (352)doz., kg3152
6108.91.00.25Girls' (352)doz., kg3152
6108.91.00.30Women's (350)doz., kg3152
6108.91.00.40Girls' (350)doz., kg3152

Neighbouring lines

LineDescriptionGeneral rate
6108.11.00Of man-made fibers14.9%
6108.19.10Containing 70 percent or more by weight of silk or silk waste (752)1.1%
6108.19.90Of other textile materials: other6.6%
6108.21.00Briefs and panties: of cotton7.6%
6108.22.10Disposable briefs and panties designed for one-time use8.3%
6108.22.90Of man-made fibers: other15.6%
6108.29.10Containing 70 percent or more by weight of silk or silk waste (752)2.1%
6108.29.90Of other textile materials: other (852)13.3%
6108.31.00Nightdresses and pajamas: of cotton8.5%
6108.32.00Of man-made fibers16%
6108.39.10Of wool or fine animal hair (459)8.5%
6108.39.40Containing 70 percent or more by weight of silk or silk waste (751)0.6%
6108.39.80Of other textile materials: other (851)3.8%
6108.92.00Of man-made fibers16%
6108.99.20Of wool or fine animal hair (459)8.5%
6108.99.50Containing 70 percent or more by weight of silk or silk waste0.6%
6108.99.90Of other textile materials: other (850)3.8%