Analysis
HTS 6115.99.40 covers containing 70 percent or more by weight of silk or silk waste under heading 6115 (panty hose, tights, stockings, socks and other hosiery, including graduated compression…).
Neighbouring lines carry rates from 9.9% to 18.8%, so the exact line matters. The widest gap is with 6115.99.14 (containing lace or net), at 18.8%: a product that belongs there but is entered here, or the reverse, changes the duty by 17.2 percentage points.
The general duty rate is 1.6% of the customs value, which is at the low end of the rates in chapter 61 (15th percentile of 227 lines with an ad valorem rate). On a shipment valued at $10,000 that is $160 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 90%, 56.2 times the general rate.
Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, the Caribbean Basin Initiative, and 10 others can enter duty-free instead of paying 1.6%. 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6115.99.14 | Containing lace or net | 18.8% |
| 6115.99.19 | Of artificial fibers: other | 14.6% |
| 6115.99.90 | Of other textile materials: other (832) | 9.9% |