Analysis
Subheading 6111.30 covers of synthetic fibers, within heading 6111. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 5 US tariff lines below it are national.
The spread of 16 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 32%, applies to 6111.30.20 (blouses and shirts, except those imported as…) and 6111.30.30 (t-shirts, singlets and similar garments, except…).
None of its 5 lines is duty-free at the general rate. Rates run from 16% to 32% with a median of 30%, so the line you choose sets the duty.
The US splits it as follows: 6111.30.10 for trousers, breeches and shorts, except those imported as parts of sets… (28.2%), 6111.30.20 for blouses and shirts, except those imported as parts of sets (239) (32%), 6111.30.30 for t-shirts, singlets and similar garments, except those imported as… (32%), 6111.30.40 for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar… (30%) and 6111.30.50 for of synthetic fibers: other (16%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6111.30.10 | Trousers, breeches and shorts, except those imported as parts of sets (239) | 28.2% |
| 6111.30.20 | Blouses and shirts, except those imported as parts of sets (239) | 32% |
| 6111.30.30 | T-shirts, singlets and similar garments, except those imported as parts of sets (239) | 32% |
| 6111.30.40 | Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets (239) | 30% |
| 6111.30.50 | Of synthetic fibers: other | 16% |