Analysis
Subheading 6210.40 covers other men's or boys' garments, within heading 6210. 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 8 US tariff lines below it are national.
None of its 8 lines is duty-free at the general rate. Rates run from 3.3% to 7.1% with a median of 5%, so the line you choose sets the duty.
The US splits it as follows: 6210.40.15 for having an outer surface impregnated, coated, cover or laminated with… (3.8%), 6210.40.25 for of man-made fibers: other (7.1%), 6210.40.28 for having an outer surface impregnated, coated, covered or laminated… (3.3%), 6210.40.29 for other: other (6.2%), 6210.40.35 for having an outer surface impregnated, coated, covered or laminated… (3.8%), 6210.40.55 for of man-made fibers: other (7.1%), 6210.40.75 for having an outer surface impregnated, coated, covered or laminated… (3.3%) and 6210.40.80 for other: other (6.2%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6210.40.15 | Having an outer surface impregnated, coated, cover or laminated with rubber or plastics material which completely obscures the underlying fabric | 3.8% |
| 6210.40.25 | Of man-made fibers: other | 7.1% |
| 6210.40.28 | Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric | 3.3% |
| 6210.40.29 | Other: other | 6.2% |
| 6210.40.35 | Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric | 3.8% |
| 6210.40.55 | Of man-made fibers: other | 7.1% |
| 6210.40.75 | Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric | 3.3% |
| 6210.40.80 | Other: other | 6.2% |