HTS tariff line · chapter 61
6111.30.40
Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets (239)
Analysis
HTS 6111.30.40 covers sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets (239) under heading 6111 (babies' garments and clothing accessories, knitted or crocheted).
Within this group the rate runs from 16% to 32%. Compared with 6111.30.50 (of synthetic fibers: other), which pays 16%, a misclassification either way moves the duty by 14 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 30%. 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 30% of the customs value, which is among the highest the rates in chapter 61 (97th percentile of 227 lines with an ad valorem rate). On a shipment valued at $10,000 that is $3,000 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 90%, 3.0 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% |
| 6111.30.30 | T-shirts, singlets and similar garments, except those imported as parts of sets (239) | 32% |
| 6111.30.50 | Of synthetic fibers: other | 16% |