Analysis
HTS 6204.63.55 covers water resistant (659) under heading 6204 (women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided…).
Neighbouring lines carry rates from duty-free to 28.6%, so the exact line matters. The widest gap is with 6204.63.90 (other: other), at 28.6%: a product that belongs there but is entered here, or the reverse, changes the duty by 21.5 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 7.1%. 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 65%, 9.2 times the general rate.
The general duty rate is 7.1% of the customs value, which is in the middle of the rates in chapter 62 (42nd percentile of 352 lines with an ad valorem rate). On a shipment valued at $10,000 that is $710 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6204.63.01 | 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 | Free |
| 6204.63.02 | Bib and brace overalls: water resistant | 7.1% |
| 6204.63.03 | Bib and brace overalls: other | 14.9% |
| 6204.63.08 | Containing 36 percent or more by weight of wool or fine animal hair | 13.6% |
| 6204.63.09 | Water resistant trousers or breeches | 7.1% |
| 6204.63.11 | Other: other | 28.6% |
| 6204.63.50 | 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 | Free |
| 6204.63.60 | Bib and brace overalls: other | 14.9% |
| 6204.63.65 | Certified hand-loomed and folklore products (648) | 11.3% |
| 6204.63.70 | Containing 36 percent or more by weight of wool or fine animal hair | 13.6% |
| 6204.63.75 | Water resistant trousers or breeches (648) | 7.1% |
| 6204.63.90 | Other: other | 28.6% |