6109.90.10

Analysis

HTS 6109.90.10 covers of man-made fibers under heading 6109 (t-shirts, singlets, tank tops and similar garments, knitted or crocheted). US Customs collects import statistics for it under 12 ten-digit suffixes, reported in dozens and kilograms.

Within this group the rate runs from 2.6% to 16%. Compared with 6109.90.40 (containing 70 percent or more by weight of silk or silk waste), which pays 2.6%, a misclassification either way moves the duty by 29.4 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 90%, 2.8 times the general rate.

The ten-digit suffixes separate men's, boys', men's, boys', thermal undershirts and women's and 4 more. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.