Broker Power’s List of 2004 Duty Rates for Cotton and Man-Made Fiber Woven Apparel
Broker Power has listed the 2004 general (column 1) rates of duty for certain cotton and man-made fiber woven apparel, and their associated categories. Special (column 1) rates of duty (which are often zero) exist for certain NAFTA originating, Israel FTA, etc., apparel.
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(This list is not intended to be a comprehensive listing of general duty rates for cotton and manmade fiber woven apparel, nor is this a classification guide. Please read all of the footnotes and disclaimers at the end of this notice.)
| 237 | Women’s/Boys’/Girls’ Cotton Washsuits, | 8.1% |
| Sunsuits, One-Piece Playsuits and | ||
| Similar Apparel | ||
| 237 | Women’s/Boys’/Girls’ Manmade Fiber (MMF) | 16% |
| Washsuits, Sunsuits, One-Piece Playsuits | ||
| and Similar Apparel | ||
| 239 | Babies Garments | |
| Babies Cotton: | ||
| Dresses | 11.8% | |
| Blouses/Shirts (Except Parts of Sets) | 14.9% | |
| Pants/Shorts (Except Parts of Sets) | 14.9% | |
| Other (sunsuits, sets, parts of sets, diapers, etc.) | 9.3% | |
| Babies Synthetic MMF: | ||
| Blouses/Shirts (Except Parts of Sets) | 22% | |
| Pants/Shorts (Except Parts of Sets) | 28.6% | |
| Other (sunsuits, sets, parts of sets, etc.) | 16% | |
| Babies Artificial MMF: | ||
| Blouses/Shirts (Except Parts of Sets) | 22% | |
| Pants/Shorts (Except Parts of Sets) | 14.9% | |
| Other (sunsuits, blanket sleepers, sets, parts of sets, etc.) | 14.9% | |
| 333 | Men’s/Boys’ Cotton Suit-Type Jackets/Blazers | 9.4% |
| (If 36-49% Flax - 2.8%) | ||
| 333 | Men’s and Boys’ Cotton Jackets, | 13.2% |
| imported as parts of suits | ||
| 334 | Men’s and Boys’ Cotton Overcoats | 9.4% |
| 334 | Men’s and Boys’ Cotton Anoraks | 9.4% |
| (If Water Resistant - 6.2%) | ||
| 334 | Men’s and Boys’ Anorak-Style Cotton Padded Sleeveless Jackets, with Attachments for Sleeves | 9.4% |
| 335 | Women’s and Girls’ Cotton Overcoats | 8.9% |
| 335 | Women’s and Girls’ Cotton Anoraks | 8.9% |
| (If Water Resistant - 6.2%) | ||
| 335 | Women’s and Girls’ Cotton Suit-Type | 9.4% |
| Jackets/Blazers | ||
| (If 36-49% Flax - 2.8%) | ||
| 335 | Women’s and Girls’ Cotton Jackets, imported | 14.9% |
| as parts of suits | ||
| 335 | Women’s and Girls’ Anorak-Style Cotton Padded Sleeveless Jackets, with Attachments for Sleeves | 9.4% |
| 336 | Women’s and Girls’ Cotton Dresses | 8.4% |
| (If 36-49% Flax - 5.5%) | ||
| 340 | Men’s and Boys’ Cotton Shirts | 19.7% |
| 341 | Women’s and Girls’ Cotton Shirts/Blouses | 15.4% |
| (If 36-49% Flax - 3.5%) | ||
| 342 | Women’s and Girls’ Cotton Skirts | 8.2% |
| 342 | Women’s and Girls’ Cotton Skirts, imported | 14.9 % |
| as parts of suits | ||
| 347 | Men’s and Boys’ Cotton Pants and Shorts | 16.6% |
| 347 | Men’s and Boys’ Cotton Pants and Shorts, | 13.2% |
| imported as parts of suits | ||
| 348 | Women’s and Girls’ Cotton Pants and Shorts | 16.6% |
| 348 | Women’s and Girls’ Cotton Pants and Shorts, | 14.9% |
| imported as parts of suits | ||
| 350 | Men’s and Boys’ Cotton Bathrobes & | 8.4% |
| Similar Articles | ||
| 350 | Women’s and Girls’ Cotton Bathrobes, etc. | 7.5% |
| 351 | Men’s and Boys’ Cotton Night Shirts & Pajamas | 8.9% |
| 351 | Men’s and Boys’ Cotton Sleepwear, Other than | 6.1% |
| Nightshirts and Pajamas | ||
| 351 | Women’s and Girls’ Cotton Nightdresses | 8.9% |
| & Pajamas | ||
| 352 | Men’s and Boys’ Cotton Underpants & Briefs | 6.1% |
| 352 | Men’s and Boys’ Cotton Singlets and other Undershirts | 6.1% |
| 352 | Women’s and Girls’ Cotton Slips and Petticoats | 11.2% |
| 352 | Women’s and Girls’ Cotton Singlets and Other | 11.2% |
| Undershirts, Briefs, Panties | ||
| 353 | Men’s and Boys’ Cotton Down Overcoats/Anoraks | 4.4% |
| 354 | Women’s and Girls’ Cotton Down Overcoats/ | 4.4% |
| Anoraks | ||
| 359 | Women’s and Girls’ Cotton Jumpers | 8.1% |
| 359 | Men’s and Boys’ Anorak-Style Cotton Padded | 9.4% |
| Sleeveless Jacket (Without Attachments for Sleeves) | ||
| 359 | Women’s and Girls’ Anorak-Style Cotton | 9.4% |
| Padded Sleeveless Jacket (Without Attachments for Sleeves) | ||
| 359 | Men’s/Boys’/Women’s/Girls’ Cotton Vests | 8.1 % |
| imported separately | ||
| 359 | Men’s and Boy’s Cotton Waistcoats, imported as parts of Suits | 13.2% |
| 359 | Women’s and Girl’s Cotton Waistcoats, imported as parts of Suits | 14.9% |
| 633 | Men’s and Boys’ MMF Suit-Type Jackets/Blazers | 27.3 % |
| 634 | Men’s and Boys’ MMF Overcoats | 27.7% |
| 634 | Men’s and Boys’ MMF Anoraks | 27.7% |
| (If Water Resistant - 7.1%) | ||
| 634 | Men’s and Boys’ MMF Padded Sleeveless Jackets with Attachments for Sleeves | 14.9% |
| 635 | Women’s and Girls’ MMF Overcoats | 27.7% |
| 635 | Women’s and Girls’ MMF Anoraks | 27.7% |
| (If Water Resistant - 7.1%) | ||
| 635 | Women’s and Girls’ MMF Padded Sleeveless Jackets with Attachments for Sleeves | 14.9% |
| 635 | Women’s and Girls’ MMF Synthetic Suit-Type | 27.3% |
| Jackets/Blazers | ||
| (If 36-49% Flax -- 2.8%) | ||
| (If 30-49% Silk - 7.1%) | ||
| 635 | Women’s and Girls’ MMF Artificial Suit-Type | 27.3% |
| Jackets/Blazers | ||
| 636 | Women’s and Girls’ MMF Synthetic Dresses | 16% |
| (If 30-49% Silk - 7.1%) | ||
| 636 | Women’s and Girls’ MMF Artificial Dresses | 16% |
| 640 | Men’s and Boys’ MMF Shirts | 29.1 cents/kg |
| + 25.9% | ||
| 641 | Women’s and Girls’ MMF Shirts/Blouses | 26.9% |
| (If 30-49% Silk -- 4%) | ||
| 642 | Women’s and Girls’ MMF Skirts | 16% |
| 643 | Men’s and Boys’ MMF Synthetic Suits | 27.3% |
| 643 | Men’s and Boys’ MMF Artificial Suits | 14.9% |
| 644 | Women’s and Girls’ MMF Suits | 35.3 cents/kg |
| + 25.9% | ||
| 647 | Men’s and Boys’ MMF Synthetic Pants/Shorts | 27.9% |
| (If Pants Water Resistant - 7.1%) | ||
| 647 | Men’s and Boys’ MMF Artificial Pants/Shorts | 27.9% |
| 648 | Women’s and Girls’ MMF Synthetic Pants/Shorts | 28.6% |
| (If Pants Water Resistant - 7.1%) | ||
| 648 | Women’s and Girls’ MMF Artificial Pants/Shorts | 28.6% |
| 650 | Men’s and Boys’ MMF Bathrobes, etc. | 14.9% |
| 650 | Women’s and Girls’ MMF Bathrobes, etc. | 16% |
| 651 | Men’s and Boys’ MMF Nightshirts & Pajamas | 16% |
| 651 | Men’s and Boys’ MMF Sleepwear, other than | 10.5% |
| Nightshirts and Pajamas | ||
| 651 | Women’s and Girls’ MMF Nightdresses & Pajamas | 16% |
| 652 | Men’s and Boys’ MMF Underpants & Briefs | 10.5% |
| 652 | Men’s and Boys’ MMF Singlets and Other Undershirts | 10.5% |
| 652 | Women’s and Girls’ MMF Slips and Petticoats | 14.9% |
| 652 | Women’s and Girls’ MMF Singlets & Other | 16% |
| Undershirts, Briefs, Panties, etc. | ||
| 653 | Men’s and Boys’ MMF Down Overcoats/Anoraks | 4.4% |
| 654 | Women’s and Girls’ MMF Down Overcoats/Anoraks | 4.4% |
| 659 | Women’s and Girls’ MMF Jumpers | 16% |
| 659 | Men’s/Boys’/Women’s/Girls’ MMF Vests | 16% |
| imported separately | ||
| 659 | Men’s/Boys’/Women’s/Girls’ MMF Anorak Style Padded Sleeveless Jackets, Other than with Attachments for Sleeves | 14.9% |
Notes and Disclaimers for Woven Apparel List
Duty rates for additional apparel items:
Men’s and boys’ shirts in Cat 340 or 640 that are excluded from HS 6205 due to being sleeveless, or having the characteristics of windjackets (which generally have a tightening at the bottom), or jackets (which generally have pockets below the waist) have duty rates of 8.1% and 16% respectively.
Similarly, women’s and girls’ blouses, shirts, shirt-blouses, sleeveless tank tops and similar upper body garments, in Cat 341 or 641 that are excluded from HS 6206 due to the presence of pockets below the waist or a ribbed waistband or other means of tightening at the bottom of the garment have duty rates of 8.1% and 16% respectively.
Men’s and boys’ jackets and jacket-type garments in 334 or 634 that are excluded from HS 6201 have duty rates of 8.1% and 16%, respectively.
Women’s and girls’ jackets and jacket-type garments in 335 or 635 that are excluded from HS 6202 have duty rates of 8.1% and 16%, respectively.
In addition, clients should note that this listing excludes the general (column 1) duty rates for (partial list):
- certified handloomed and folklore woven apparel;
- the basket categories 359 and 659, other than jumpers, vests imported separately, and padded sleeveless jackets, other than with attachments for sleeves (for example, swimwear and overalls, among others, are excluded);
- category 237 when “imported as parts”;
- articles imported as parts of ensembles, or imported as accessories (e.g. scarves, ties, gloves) or as apparel or accessory parts;
- garments 'subject to restraints”;
- brassieres, garters and similar apparel, whether knit or woven, in cats 349 and 649, ski-suits and tracksuits in Cats 334, 335, 347, 348, 634, 635, 647, and 648, and garments in Cats 334, 335, 634, 635, 347, 348, 647, or 648, made up of fabrics of Heading 5602 (Felt), 5603 (Nonwovens), 5903 (Textile Fabrics Impregnated, Coated, Covered, or Laminated with Plastics), 5906 (Rubberized Fabrics) or 5907 (Other Textile Fabrics Impregnated, Coated, Covered, or Laminated with Plastics) that are classified in HS 6210.
As used in this listing, the term:
Overcoats includes carcoats, capes, cloaks, and similar coats (including padded sleeveless jackets).
Anoraks includes ski jackets, wind breakers and similar articles.
Synthetic MMF includes polyester, acrylic, and nylon.
Artificial MMF includes rayon and tencel.
This listing for woven apparel shouldnot be used as a classification guide. Classification of an apparel item should be done by examining the HS Tariff Schedule, Explanatory Notes and/or earlier rulings and/or by making a binding ruling request. In addition, an expert knowledgeable in the classification field can be helpful in this endeavor.
See future issues of ITT for additional 2004 duty rates:
| Part II | Wool woven apparel |
| Part III | Silk blend/non-cotton vegetable fiber woven apparel |
| Part IV | Silk woven apparel |
| Part V | Cotton/MMF knit/crocheted apparel |
| Part VI | Wool knit/crocheted apparel |
| Part VII | Silk blend/non-cotton vegetable fiber knit/crocheted apparel |
| Part VIII | Silk knit/crocheted apparel |