Analysis
HTS 6202.30.40 covers water resistant (335) under heading 6202 (women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski jackets)…).
Within this group the rate runs from 4.4% to 8.9%. Compared with 6202.30.80 (other: other), which pays 8.9%, a misclassification either way moves the duty by 2.7 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 6.2%. 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 6.2% of the customs value, which is in the middle of the rates in chapter 62 (32nd percentile of 352 lines with an ad valorem rate). On a shipment valued at $10,000 that is $620 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 37.5%, 6.0 times the general rate.
Census statistics map these goods to NAICS 3152 (Cut and Sew Apparel Manufacturing), an industry of 3,430 US establishments employing 47,582 people. That concordance is how imports of this line are compared with US output.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6202.30.12 | Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down (354) | 4.4% |
| 6202.30.20 | Overcoats, carcoats, capes, cloaks and similar coats: other | 8.9% |
| 6202.30.30 | Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down (354) | 4.4% |
| 6202.30.50 | Other: other | 8.9% |
| 6202.30.60 | Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down (354) | 4.4% |
| 6202.30.70 | Water resistant (335) | 6.2% |
| 6202.30.80 | Other: other | 8.9% |