Analysis
HTS 6110.20.10 covers containing 36 percent or more by weight of flax fibers under heading 6110 (sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or…). US Customs collects import statistics for it under 8 ten-digit suffixes, reported in dozens and kilograms.
Neighbouring lines carry rates from 0.9% to 32%, so the exact line matters. The widest gap is with 6110.30.30 (other: other), at 32%: a product that belongs there but is entered here, or the reverse, changes the duty by 27 percentage points.
The general duty rate is 5% of the customs value, which is at the low end of the rates in chapter 61 (24th percentile of 227 lines with an ad valorem rate). On a shipment valued at $10,000 that is $500 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 Israel FTA, and 9 others can enter duty-free instead of paying 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 45%, 9.0 times the general rate.
The ten-digit suffixes separate men's or boys', women's or girls', men's or boys', women's or girls', knit to shape articles described in… and knit to shape articles described in…. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 6110.20.10.10 | Men's or boys' (345) | doz., kg | 3152 |
| 6110.20.10.20 | Women's or girls' (345) | doz., kg | 3152 |
| 6110.20.10.22 | Men's or boys' (359) | doz., kg | 3152 |
| 6110.20.10.24 | Women's or girls' (359) | doz., kg | 3152 |
| 6110.20.10.26 | Knit to shape articles described in statistical note 6 to this chapter (338) | doz., kg | 3152 |
| 6110.20.10.29 | Other (338) | doz., kg | 3152 |
| 6110.20.10.31 | Knit to shape articles described in statistical note 6 to this chapter (339) | doz., kg | 3152 |
| 6110.20.10.33 | Other (339) | doz., kg | 3152 |
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6110.11.00 | Of wool or fine animal hair: of wool | 16% |
| 6110.12.10 | Wholly of cashmere | 4% |
| 6110.12.20 | Of Kashmir (cashmere) goats: other | 16% |
| 6110.19.00 | Of wool or fine animal hair: other | 16% |
| 6110.20.20 | Of cotton: other | 16.5% |
| 6110.30.10 | Containing 25 percent or more by weight of leather | 6% |
| 6110.30.15 | Containing 23 percent or more by weight of wool or fine animal hair | 17% |
| 6110.30.20 | Containing 30 percent or more by weight of silk or silk waste | 6.3% |
| 6110.30.30 | Other: other | 32% |
| 6110.90.10 | Containing 70 percent or more by weight of silk or silk waste | 0.9% |
| 6110.90.90 | Of other textile materials: other | 6% |