HTS tariff line · chapter 62
6204.61.05
Trousers and breeches, containing elastomeric fiber, water resistant, without belt loops, weighing more than 6 kg per dozen
Analysis
HTS 6204.61.05 covers trousers and breeches, containing elastomeric fiber, water resistant, without belt loops, weighing more than 6 kg per dozen under heading 6204 (women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in dozens and kilograms.
Neighbouring lines carry rates from 7.6% to 13.6%, so the exact line matters. The widest gap is with 6204.61.80 (other: other), at 13.6%: a product that belongs there but is entered here, or the reverse, changes the duty by 6 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 7.6%. 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 column 2 rate, for countries without normal trade relations, is 58.5%, 7.7 times the general rate.
For statistics it divides in two: 6204.61.05.10 for women's (448) and 6204.61.05.20 for girls' (448). Both pay the same duty; the suffix records which kind was imported.
The general duty rate is 7.6% of the customs value, which is in the middle of the rates in chapter 62 (50th percentile of 352 lines with an ad valorem rate). On a shipment valued at $10,000 that is $760 in duty before any Chapter 99 additions or preference claims.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6204.61.15 | Recreational performance outerwear: other | 13.6% |
| 6204.61.60 | Trousers and breeches, containing elastomeric fiber, water resistant, without belt loops, weighing more than 6 kg per dozen | 7.6% |
| 6204.61.80 | Other: other | 13.6% |