Analysis
Heading 6205 of the Harmonized Tariff Schedule covers men's or boys' shirts. It divides into 3 six-digit subheadings and 10 eight-digit tariff lines, with 43 ten-digit statistical suffixes below them.
The spread of 18.6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 19.7%, applies to 6205.20.20 (of cotton: other).
None of its 10 lines is duty-free at the general rate. Rates run from 1.1% to 19.7% with a median of 8.95%, so the line you choose sets the duty.
2 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 6205.90 (of other textile materials, 5 lines), 6205.30 (of man-made fibers, 3 lines) and 6205.20 (of cotton, 2 lines).
By Census's concordance, most of its statistical lines are made by Cut and Sew Apparel Manufacturing (3152). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6205.20.10 | Certified hand-loomed and folklore products (340) | 8.7% |
| 6205.20.20 | Of cotton: other | 19.7% |
| 6205.30.10 | Certified hand-loomed and folklore products (640) | 12.2% |
| 6205.30.15 | Containing 36 percent or more by weight of wool or fine animal hair | 49.6¢/kg + 19.7% |
| 6205.30.20 | Other: other | 29.1¢/kg + 25.9% |
| 6205.90.05 | Certified hand-loomed and folklore products (440) | 9.2% |
| 6205.90.07 | Of wool or fine animal hair: other | 17.5% |
| 6205.90.10 | Containing 70 percent or more by weight of silk or silk waste (740) | 1.1% |
| 6205.90.30 | Of silk or silk waste: other | 7.1% |
| 6205.90.40 | Of other textile materials: other | 2.8% |