Analysis
HTS 6204.42.20 covers containing 36 percent or more by weight of flax fibers (336) under heading 6204 (women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided…).
Within this group the rate runs from 8.4% to 11.8%. Compared with 6204.42.10 (certified hand-loomed and folklore products (336)), which pays 11.8%, a misclassification either way moves the duty by 6.3 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 5.5%. 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.
The general duty rate is 5.5% of the customs value, which is at the low end of the rates in chapter 62 (30th percentile of 352 lines with an ad valorem rate). On a shipment valued at $10,000 that is $550 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 90%, 16.4 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6204.42.10 | Certified hand-loomed and folklore products (336) | 11.8% |
| 6204.42.30 | Other: other | 8.4% |