Analysis
Subheading 6209.20 covers of cotton, within heading 6209. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 4 US tariff lines below it are national.
None of its 4 lines is duty-free at the general rate. Rates run from 9.3% to 14.9% with a median of 13.35%, so the line you choose sets the duty.
The spread of 5.6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 14.9%, applies to 6209.20.20 (blouses and shirts, except those imported as…) and 6209.20.30 (trousers, breeches and shorts, except those…).
The US splits it as follows: 6209.20.10 for of cotton: dresses (239) (11.8%), 6209.20.20 for blouses and shirts, except those imported as parts of sets (239) (14.9%), 6209.20.30 for trousers, breeches and shorts, except those imported as parts of sets… (14.9%) and 6209.20.50 for other: other (9.3%).
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% |