Analysis
Subheading 6209.90 covers of other textile materials, 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 6 US tariff lines below it are national.
The spread of 22 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 22%, applies to 6209.90.10 (blouses and shirts, except those imported as…).
1 of its 5 lines with a percentage rate are duty-free at the general rate (20%) and 4 are dutiable, from duty-free up to 22%. The median line pays 14.9%.
The US splits it as follows: 6209.90.05 for of wool or fine animal hair (439) (31.8¢/kg + 14.4%), 6209.90.10 for blouses and shirts, except those imported as parts of sets (239) (22%), 6209.90.20 for trousers, breeches and shorts, except those imported as parts of sets… (14.9%), 6209.90.30 for of artificial fibers: other (14.9%), 6209.90.50 for containing 70 percent or more by weight of silk or silk waste (duty-free) and 6209.90.90 for of other textile materials: other (839) (2.8%).
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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |