Analysis
HTS 6115.10.40 covers of synthetic fibers (632) under heading 6115 (panty hose, tights, stockings, socks and other hosiery, including graduated compression…).
Within this group the rate runs from duty-free to 16%. Compared with 6115.10.05 (surgical panty hose and surgical stockings with graduated compression…), which pays duty-free, a misclassification either way moves the duty by 14.6 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 14.6%. 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 column 2 rate, for countries without normal trade relations, is 72%, 4.9 times the general rate.
The general duty rate is 14.6% of the customs value, which is in the middle of the rates in chapter 61 (60th percentile of 227 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,460 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6115.10.05 | Surgical panty hose and surgical stockings with graduated compression for orthopedic treatment | Free |
| 6115.10.10 | Of synthetic fibers (659) | 14.9% |
| 6115.10.15 | Of other textile materials | 16% |
| 6115.10.30 | Other graduated compression hosiery: of cotton (332) | 13.5% |
| 6115.10.55 | Of artificial fibers (632) | 14.6% |
| 6115.10.60 | Of other textile materials (832) | 9.9% |