Analysis
HTS 6111.20.40 covers of cotton: dresses (239) under heading 6111 (babies' garments and clothing accessories, knitted or crocheted).
Within this group the rate runs from 8.1% to 19.7%. Compared with 6111.20.10 (blouses and shirts, except those imported as parts of sets (239)), which pays 19.7%, a misclassification either way moves the duty by 8.2 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 11.5%. 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%, 3.9 times the general rate.
The general duty rate is 11.5% of the customs value, which is in the middle of the rates in chapter 61 (49th percentile of 227 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,150 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6111.20.10 | Blouses and shirts, except those imported as parts of sets (239) | 19.7% |
| 6111.20.20 | T-shirts, singlets and similar garments, except those imported as parts of sets (239) | 14.9% |
| 6111.20.30 | Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets (239) | 14.9% |
| 6111.20.50 | Trousers, breeches and shorts, except those imported as parts of sets (239) | 14.9% |
| 6111.20.60 | Other: other | 8.1% |