HTS tariff line · chapter 61
6111.30.30
T-shirts, singlets and similar garments, except those imported as parts of sets (239)
Analysis
HTS 6111.30.30 covers t-shirts, singlets and similar garments, except those imported as parts of sets (239) under heading 6111 (babies' garments and clothing accessories, knitted or crocheted).
Rates on the nearby lines range from 16% to 32%. The costliest confusion would be with 6111.30.50 (of synthetic fibers: other) at 16%, a difference of 16 points on the customs value.
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.
Neighbouring 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% |
| 6111.30.40 | 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% |