Analysis
Heading 6206 of the Harmonized Tariff Schedule covers women's or girls' blouses, shirts and shirt-blouses. It divides into 5 six-digit subheadings and 12 eight-digit tariff lines, with 35 ten-digit statistical suffixes below them.
The spread of 23.4 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 26.9%, applies to 6206.40.30 (other: other).
None of its 12 lines is duty-free at the general rate. Rates run from 3.5% to 26.9% with a median of 8.5%, so the line you choose sets the duty.
1 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 6206.40 (of man-made fibers, 4 lines), 6206.20 (of wool or fine animal hair, 3 lines), 6206.30 (of cotton, 3 lines) and 6206.10 (unnamed, 1 line).
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 |
|---|---|---|
| 6206.10.00 | Of silk or silk waste | 6.9% |
| 6206.20.10 | Certified hand-loomed and folklore products (440) | 8.5% |
| 6206.20.20 | Containing 30 percent or more by weight of silk or silk waste | 7.1% |
| 6206.20.30 | Other: other | 17% |
| 6206.30.10 | Certified hand-loomed and folklore products (341) | 9% |
| 6206.30.20 | Containing 36 percent or more by weight of flax fibers (341) | 3.5% |
| 6206.30.30 | Other: other | 15.4% |
| 6206.40.10 | Certified hand-loomed and folklore products (641) | 11.3% |
| 6206.40.20 | Containing 30 percent or more by weight of silk or silk waste (641) | 4% |
| 6206.40.25 | Containing 36 percent or more by weight of wool or fine animal hair | 56.3¢/kg + 14.3% |
| 6206.40.30 | Other: other | 26.9% |
| 6206.90.00 | Of other textile materials | 6.7% |