Analysis
HTS 6204.32.10 covers containing 36 percent or more by weight of flax fibers (335) under heading 6204 (women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided…).
Within this group the rate runs from 1% to 27.3%. Compared with 6204.39.30 (of artificial fibers: other), which pays 27.3%, a misclassification either way moves the duty by 24.5 percentage points.
The general duty rate is 2.8% of the customs value, which is at the low end of the rates in chapter 62 (16th percentile of 352 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 35%, 12.5 times the general rate.
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 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6204.11.00 | Of wool or fine animal hair (444) | 14% |
| 6204.12.00 | Suits: of cotton | 14.9% |
| 6204.13.10 | Containing 36 percent or more by weight of wool or fine animal hair (444) | 17% |
| 6204.13.20 | Of synthetic fibers: other | 35.3¢/kg + 25.9% |
| 6204.19.10 | Containing 36 percent or more by weight of wool or fine animal hair (444) | 17% |
| 6204.19.20 | Of artificial fibers: other (644) | 35.3¢/kg + 25.9% |
| 6204.19.40 | Containing 70 percent or more by weight of silk or silk waste (744) | 1% |
| 6204.19.80 | Of other textile materials: other | 6.5% |
| 6204.21.00 | Of wool or fine animal hair | The rate applicable to each garment in the ensemble if separately entered |
| 6204.22.10 | Judo, karate and other oriental martial arts uniforms (359) | 7.5% |
| 6204.22.30 | Of cotton: other | The rate applicable to each garment in the ensemble if separately entered |
| 6204.23.00 | Of synthetic fibers | The rate applicable to each garment in the ensemble if separately entered |
| 6204.29.20 | Of artificial fibers | The rate applicable to each garment in the ensemble if separately entered |
| 6204.29.40 | Of other textile materials: other | The rate applicable to each garment in the ensemble if separately entered |
| 6204.31.10 | Containing 30 percent or more by weight of silk or silk waste | 7.5% |
| 6204.31.20 | Of wool or fine animal hair: other | 17.5% |
| 6204.32.20 | Of cotton: other | 9.4% |
| 6204.33.10 | Containing 30 percent or more by weight of silk or silk waste (635) | 7.1% |
| 6204.33.20 | Containing 36 percent or more by weight of flax fibers (635) | 2.8% |
| 6204.33.40 | Containing 36 percent or more by weight of wool or fine animal hair | 46.3¢/kg + 21% |
| 6204.33.50 | Of synthetic fibers: other | 27.3% |
| 6204.39.20 | Containing 36 percent or more by weight of wool or fine animal hair | 37.1¢/kg + 16.8% |
| 6204.39.30 | Of artificial fibers: other | 27.3% |
| 6204.39.60 | Containing 70 percent or more by weight of silk or silk waste (735) | 1% |
| 6204.39.80 | Other: other | 6.3% |
| 6204.41.10 | Containing 30 percent or more by weight of silk or silk waste (436) | 7.2% |
| 6204.41.20 | Of wool or fine animal hair: other | 13.6% |
| 6204.42.10 | Certified hand-loomed and folklore products (336) | 11.8% |
| 6204.42.20 | Containing 36 percent or more by weight of flax fibers (336) | 5.5% |
| 6204.42.30 | Other: other | 8.4% |
| 6204.43.10 | Certified hand-loomed and folklore products (636) | 11.3% |
| 6204.43.20 | Containing 30 percent or more by weight of silk or silk waste (636) | 7.1% |
| 6204.43.30 | Containing 36 percent or more by weight of wool or fine animal hair | 14.9% |
| 6204.43.40 | Other: other | 16% |
| 6204.44.20 | Certified hand-loomed and folklore products (636) | 11.3% |
| 6204.44.30 | Containing 36 percent or more by weight of wool or fine animal hair | 8.5% |
| 6204.44.40 | Other: other | 16% |
| 6204.49.10 | Containing 70 percent or more by weight of silk or silk waste (736) | 6.9% |
| 6204.49.50 | Of other textile materials: other | 6.9% |
| 6204.51.00 | Of wool or fine animal hair | 14% |