Analysis
HTS 6207.99.40 covers of wool or fine animal hair: other (459) under heading 6207 (men's or boys' singlets and other undershirts, underpants, briefs, nightshirts, pajamas…).
Rates on the nearby lines range from 1.1% to 14.9%. The costliest confusion would be with 6207.99.75 (bathrobes, dressing gowns and similar articles) at 14.9%, a difference of 8.8 points on the customs value.
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 52%, 8.5 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6207.99.20 | Bathrobes, dressing gowns and similar articles (459) | 8.5% |
| 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% |