Broker Power's List of 2004 Duty Rates for Wool Woven Apparel
(Read Footnotes and Disclaimers at End of Notice)
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Broker Power has listed the 2004 general (column 1) rates of duty for certain apparel containing wool or fine animal hair (wool) that is subject to a wool category number. (The fiber that is in "chief weight" is the first fiber in the written description.)
Special (column 1) rates of duty (which are often zero) exist for certain NAFTA originating, Israel FTA, etc., apparel.
(This list is not intended to be a comprehensive listing of general duty rates, nor is this a classification guide. Please read all of the footnotes and disclaimers at the end of this notice.)
459 | Men's/Boys'/Women's/Girls' MMF Vests with 36-49% Wool | 16% |
459 | Women's and Girls' Wool Nightdresses and Pajamas | 7.1% |
459 | Women's and Girls' Wool Singlets and Other Undershirts, Briefs, Panties, Negligees, Bathrobes, Dressing Gowns, and Similar Items | 8.5% |
459 | Women's and Girls' Wool Jumpers | 12% |
459 | Women's and Girls' MMF Jumpers with 36-49% Wool | 16% |
459 | Women's and Girls' Wool Padded Sleeveless Jackets | 14% |
Duty rates for additional apparel items:
Men's and boys' shirts in Cat 440 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 a duty rate of 12%.
Similarly, women's and girls' blouses, shirts, and shirt-blouses in Cat 440 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, and sleeveless tank styles and similar upper body garments in Cat 440 that are excluded from HS 6206, have a duty rate of 12%.
Men's and boys' jackets and jacket-type garments in Cat 434 that are excluded from HS 6201 have a duty rate of 12%. Women's and girls' jackets and jacket-type garments in Cat 435 that are excluded from HS 6202 have a duty rate of 12%.
In addition, clients should note that this listing excludes the general (column 1) duty rates for:
certified handloomed and folklore woven wool apparel;
the basket category 459, other than jumpers, vests imported separately, and padded sleeveless jackets (for example, handkerchiefs and overalls are excluded);
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"; and
ski-suits and tracksuits (or parts of such) in Cats 434, 435, 447, and 448.
As used in this listing, the term:
Wool includes Fine Animal Hair
MMF means manmade fiber and includes synthetic and artificial MMF (see below)
Overcoats include carcoats, capes, cloaks, and similar coats.
Anoraks include ski jackets, wind breakers, and similar articles.
Synthetic MMF includes polyester, acrylic, and nylon
Artificial MMF includes rayon and tencel.
This listing should not be used as a classification guide. The 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 ITT's 01/12/04 news, 04011220 for Part I on cotton/MMF woven apparel.)
See future issues of ITT for additional 2004 duty rates:
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 |