Analysis
Subheading 6114.30 covers of man-made fibers, within heading 6114. 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 3 US tariff lines below it are national.
The spread of 17.1 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 32%, applies to 6114.30.20 (bodysuits and bodyshirts).
None of its 3 lines is duty-free at the general rate. Rates run from 14.9% to 32% with a median of 28.2%, so the line you choose sets the duty.
The US splits it as follows: 6114.30.10 for of man-made fibers: tops (28.2%), 6114.30.20 for bodysuits and bodyshirts (32%) and 6114.30.30 for of man-made fibers: other (14.9%).
By Census's concordance, most of its statistical lines are made by Cut and Sew Apparel Manufacturing (3152). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6114.30.10 | Of man-made fibers: tops | 28.2% |
| 6114.30.20 | Bodysuits and bodyshirts | 32% |
| 6114.30.30 | Of man-made fibers: other | 14.9% |