Analysis
HTS 6207.11.00 covers underpants and briefs: of cotton (352) under heading 6207 (men's or boys' singlets and other undershirts, underpants, briefs, nightshirts, pajamas…).
Neighbouring lines carry rates from 1.1% to 16%, so the exact line matters. The widest gap is with 6207.22.00 (of man-made fibers (651)), at 16%: a product that belongs there but is entered here, or the reverse, changes the duty by 9.9 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 6.1%. 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 general duty rate is 6.1% of the customs value, which is in the middle of the rates in chapter 62 (30th percentile of 352 lines with an ad valorem rate). On a shipment valued at $10,000 that is $610 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 37.5%, 6.1 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6207.19.10 | Containing 70 percent or more by weight of silk or silk waste (752) | 1.7% |
| 6207.19.90 | Of other textile materials: other | 10.5% |
| 6207.21.00 | Nightshirts and pajamas: of cotton | 8.9% |
| 6207.22.00 | Of man-made fibers (651) | 16% |
| 6207.29.10 | Containing 70 percent or more by weight of silk or silk waste (751) | 1.1% |
| 6207.29.90 | Of other textile materials: other | 7.1% |
| 6207.91.10 | Bathrobes, dressing gowns and similar articles (350) | 8.4% |
| 6207.91.30 | Of cotton: other | 6.1% |
| 6207.99.20 | Bathrobes, dressing gowns and similar articles (459) | 8.5% |
| 6207.99.40 | Of wool or fine animal hair: other (459) | 6.1% |
| 6207.99.70 | Containing 70 percent or more by weight of silk or silk waste | 1.1% |
| 6207.99.75 | Bathrobes, dressing gowns and similar articles | 14.9% |
| 6207.99.85 | Of man-made fibers: other | 10.5% |
| 6207.99.90 | Of other textile materials: other | 7.1% |