Analysis
Heading 6209 of the Harmonized Tariff Schedule covers babies' garments and clothing accessories. It divides into 3 six-digit subheadings and 13 eight-digit tariff lines, with 23 ten-digit statistical suffixes below them.
The spread of 28.6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 28.6%, applies to 6209.30.20 (trousers, breeches and shorts, except those…).
1 of its 12 lines with a percentage rate are duty-free at the general rate (8%) and 11 are dutiable, from duty-free up to 28.6%. The median line pays 14.9%.
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.
Its median rate of 14.9% sits at the 77th percentile of the headings in chapter 62.
The largest subheadings are 6209.90 (of other textile materials, 6 lines), 6209.20 (of cotton, 4 lines) and 6209.30 (of synthetic fibers, 3 lines).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6209.20.10 | Of cotton: dresses (239) | 11.8% |
| 6209.20.20 | Blouses and shirts, except those imported as parts of sets (239) | 14.9% |
| 6209.20.30 | Trousers, breeches and shorts, except those imported as parts of sets (239) | 14.9% |
| 6209.20.50 | Other: other | 9.3% |
| 6209.30.10 | Blouses and shirts, except those imported as parts of sets (239) | 22% |
| 6209.30.20 | Trousers, breeches and shorts, except those imported as parts of sets (239) | 28.6% |
| 6209.30.30 | Of synthetic fibers: other | 16% |
| 6209.90.05 | Of wool or fine animal hair (439) | 31.8¢/kg + 14.4% |
| 6209.90.10 | Blouses and shirts, except those imported as parts of sets (239) | 22% |
| 6209.90.20 | Trousers, breeches and shorts, except those imported as parts of sets (239) | 14.9% |
| 6209.90.30 | Of artificial fibers: other | 14.9% |
| 6209.90.50 | Containing 70 percent or more by weight of silk or silk waste | Free |
| 6209.90.90 | Of other textile materials: other (839) | 2.8% |