Analysis
HTS 6114.30.10 covers of man-made fibers: tops under heading 6114 (other garments, knitted or crocheted). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in dozens and kilograms.
Rates on the nearby lines range from 14.9% to 32%. The costliest confusion would be with 6114.30.30 (of man-made fibers: other) at 14.9%, a difference of 13.3 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 28.2%. 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 28.2% of the customs value, which is among the highest the rates in chapter 61 (93rd percentile of 227 lines with an ad valorem rate). On a shipment valued at $10,000 that is $2,820 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 90%, 3.2 times the general rate.
For statistics it divides in two: 6114.30.10.10 for men's or boys' (638) and 6114.30.10.20 for women's or girls' (639). Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6114.30.20 | Bodysuits and bodyshirts | 32% |
| 6114.30.30 | Of man-made fibers: other | 14.9% |