Analysis
HTS 6109.90.40 covers containing 70 percent or more by weight of silk or silk waste under heading 6109 (t-shirts, singlets, tank tops and similar garments, knitted or crocheted). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in dozens and kilograms.
Within this group the rate runs from 5.6% to 32%. Compared with 6109.90.10 (of man-made fibers), which pays 32%, a misclassification either way moves the duty by 29.4 percentage points.
The general duty rate is 2.6% of the customs value, which is at the low end of the rates in chapter 61 (17th percentile of 227 lines with an ad valorem rate). On a shipment valued at $10,000 that is $260 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 90%, 34.6 times the general rate.
For statistics it divides in two: 6109.90.40.10 for men's or boys' (738) and 6109.90.40.20 for women's or girls' (739). Both pay the same duty; the suffix records which kind was imported.
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 2.6%. 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.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6109.90.10 | Of man-made fibers | 32% |
| 6109.90.15 | Of wool, with long sleeves | 5.6% |
| 6109.90.80 | Of other textile materials: other | 16% |