Analysis
HTS 6203.41.08 covers bib and brace overalls (459) under heading 6203 (men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace…).
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 8.5%. 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.
Within this group the rate runs from 7.6% to 8.5%. Compared with 6203.41.25 (trousers and breeches, containing elastomeric fiber, water resistant…), which pays 7.6%, a misclassification either way moves the duty by 0.9 percentage points.
The column 2 rate, for countries without normal trade relations, is 63%, 7.4 times the general rate.
The general duty rate is 8.5% of the customs value, which is in the middle of the rates in chapter 62 (54th percentile of 352 lines with an ad valorem rate). On a shipment valued at $10,000 that is $850 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6203.41.01 | Trousers and breeches, containing elastomeric fiber, water resistant, without belt loops, weighing more than 9 kg per dozen | 7.6% |
| 6203.41.03 | Trousers of worsted wool fabric, made of wool yarn having an average fiber diameter of 18.5 microns or less | 41.9¢/kg + 16.3% |
| 6203.41.06 | Other: other | 41.9¢/kg + 16.3% |
| 6203.41.25 | Trousers and breeches, containing elastomeric fiber, water resistant, without belt loops, weighing more than 9 kg per dozen | 7.6% |
| 6203.41.30 | Trousers of worsted wool fabric, made of wool yarn having an average fiber diameter of 18.5 microns or less | 41.9¢/kg + 16.3% |
| 6203.41.60 | Other: other | 41.9¢/kg + 16.3% |
| 6203.41.80 | Bib and brace overalls (459) | 8.5% |