Analysis
Subheading 6116.92 covers of cotton, within heading 6116. 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 6 US tariff lines below it are national.
The spread of 23.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 23.5%, applies to 6116.92.64 (without fourchettes) and 6116.92.74 (made from a pre-existing machine knit fabric…).
1 of its 6 lines with a percentage rate are duty-free at the general rate (17%) and 5 are dutiable, from duty-free up to 23.5%. The median line pays 9.4%.
The US splits it as follows: 6116.92.05 for ice hockey gloves and field hockey gloves (duty-free), 6116.92.08 for of cotton: other gloves, mittens and mitts, all the fore going… (2.8%), 6116.92.64 for without fourchettes (23.5%), 6116.92.74 for made from a pre-existing machine knit fabric: with fourchettes (23.5%), 6116.92.88 for without fourchettes (331) (9.4%) and 6116.92.94 for with fourchettes (331) (9.4%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6116.92.05 | Ice hockey gloves and field hockey gloves | Free |
| 6116.92.08 | Of cotton: other gloves, mittens and mitts, all the fore going specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts | 2.8% |
| 6116.92.64 | Without fourchettes | 23.5% |
| 6116.92.74 | Made from a pre-existing machine knit fabric: with fourchettes | 23.5% |
| 6116.92.88 | Without fourchettes (331) | 9.4% |
| 6116.92.94 | With fourchettes (331) | 9.4% |