To amend the African Growth and Opportunity Act relating to preferential treatment to apparel articles of lesser developed countries, and for other purposes.

Africa Investment Incentive Act of 2006 - Amends the African Growth and Opportunity Act to extend duty-free treatment to imported apparel articles wholly assembled or knit-to-shape and wholly assembled, or both, in one or more lesser developed beneficiary sub-Saharan African countries (regardless of the country of origin of the fabric or the yarn used to make such articles) in an amount not to exceed a certain percentage of all apparel articles imported into the United States in the preceding 12-month period.

Authorizes the President to remove preferential treatment for fabric or yarn of an article that was determined on the basis of fraud to: (1) be eligible for such treatment; or (2) not be available in commercial quantity.

Grants preferential treatment to textiles that are products of a lesser developed beneficiary sub-Saharan African country and are wholly formed in one or more such countries from fibers, yarns, fabrics, fabric components, or components knit-to-shape that are the product of one or more such countries.

Amends the Internal Revenue Code to establish a sub-Saharan economic activity credit.

Extends the Generalized System of Preferences (GSP) Program. Authorizes limitations on waivers of competitive need limitation.

Haitian Hemisphere Opportunity through Partnership Encouragement Act of 2006 - Amends the Caribbean Basin Economic Recovery Act to provide for five one-year periods of duty-free treatment for apparel articles wholly assembled or knit-to-shape in Haiti. Directs the Bureau of Customs and Border Protection of the Department of Homeland Security (DHS) to provide for import compliance.

Grants five-year duty-free treatment to complying wire harness automotive components imported from Haiti.

Expresses the sense of Congress that these provisions should be broadly interpreted in order to expand the textile and apparel trade between Haiti and the United States.