Analysis
HTS 6205.20.20 covers of cotton: other under heading 6205 (men's or boys' shirts). US Customs collects import statistics for it under 16 ten-digit suffixes, reported in dozens and kilograms.
Within this group the rate runs from 1.1% to 17.5%. Compared with 6205.90.10 (containing 70 percent or more by weight of silk or silk waste (740)), which pays 1.1%, a misclassification either way moves the duty by 18.6 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 19.7%. 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 19.7% of the customs value, which is above most the rates in chapter 62 (90th percentile of 352 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,970 in duty before any Chapter 99 additions or preference claims.
The ten-digit suffixes separate containing compact yarns described in…, men's, boys', men's, boys' and men's and 6 more. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.
The column 2 rate, for countries without normal trade relations, is 45%, 2.3 times the general rate.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 6205.20.20.03 | Containing compact yarns described in statistical reporting number 5205.42.0021, 5205.43.0021, 5205.44.0021, 5205.46.0021 or 5205.47.0021 (340) | doz., kg | 3152 |
| 6205.20.20.16 | Men's (340) | doz., kg | 3152 |
| 6205.20.20.21 | Boys' (340) | doz., kg | 3152 |
| 6205.20.20.26 | Men's (340) | doz., kg | 3152 |
| 6205.20.20.31 | Boys' (340) | doz., kg | 3152 |
| 6205.20.20.36 | Men's (340) | doz., kg | 3152 |
| 6205.20.20.41 | Imported as parts of playsuits (237) | doz., kg | 3152 |
| 6205.20.20.44 | Other (340) | doz., kg | 3152 |
| 6205.20.20.47 | Napped (340) | doz., kg | 3152 |
| 6205.20.20.51 | Men's (340) | doz., kg | 3152 |
| 6205.20.20.56 | Imported as parts of playsuits (237) | doz., kg | 3152 |
| 6205.20.20.61 | Other (340) | doz., kg | 3152 |
| 6205.20.20.63 | Designed for use in hospitals, clinics, laboratories or contaminated areas (340) | doz., kg | |
| 6205.20.20.67 | Other (340) | doz., kg | |
| 6205.20.20.71 | Imported as parts of playsuits (237) | doz., kg | 3152 |
| 6205.20.20.76 | Other (340) | doz., kg | 3152 |
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6205.20.10 | Certified hand-loomed and folklore products (340) | 8.7% |
| 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% |