Analysis
Subheading 6111.90 covers of other textile materials, 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 8 US tariff lines below it are national.
The spread of 26 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 26%, applies to 6111.90.40 (sweaters, pullovers, sweatshirts, waistcoats…).
1 of its 8 lines with a percentage rate are duty-free at the general rate (12%) and 7 are dutiable, from duty-free up to 26%. The median line pays 14.25%.
The US splits it as follows: 6111.90.05 for of wool or fine animal hair (13.6%), 6111.90.10 for trousers, breeches and shorts, except those imported as parts of sets… (14.9%), 6111.90.20 for blouses and shirts, except those imported as parts of sets (239) (17.3%), 6111.90.30 for t-shirts, singlets and similar garments, except those imported as… (duty-free), 6111.90.40 for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar… (26%), 6111.90.50 for of artificial fibers: other (14.9%), 6111.90.70 for containing 70 percent or more by weight of silk or silk waste (0.9%) and 6111.90.90 for of other textile materials: other (839) (5.6%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6111.90.05 | Of wool or fine animal hair | 13.6% |
| 6111.90.10 | Trousers, breeches and shorts, except those imported as parts of sets (239) | 14.9% |
| 6111.90.20 | Blouses and shirts, except those imported as parts of sets (239) | 17.3% |
| 6111.90.30 | T-shirts, singlets and similar garments, except those imported as parts of sets (239) | Free |
| 6111.90.40 | Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar except those imported as parts of sets (239) | 26% |
| 6111.90.50 | Of artificial fibers: other | 14.9% |
| 6111.90.70 | Containing 70 percent or more by weight of silk or silk waste | 0.9% |
| 6111.90.90 | Of other textile materials: other (839) | 5.6% |