6116.92.08

Analysis

HTS 6116.92.08 covers 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 under heading 6116 (gloves, mittens and mitts, knitted or crocheted).

Rates on the nearby lines range from duty-free to 23.5%. The costliest confusion would be with 6116.92.74 (made from a pre-existing machine knit fabric: with fourchettes) at 23.5%, a difference of 20.7 points on the customs value.

The general duty rate is 2.8% of the customs value, which is at the low end of the rates in chapter 61 (19th percentile of 227 lines with an ad valorem rate). On a shipment valued at $10,000 that is $280 in duty before any Chapter 99 additions or preference claims.

The column 2 rate, for countries without normal trade relations, is 45%, 16.1 times the general rate.

Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 2.8%. 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.