Broker Power’s List of 2004 Duty Rates for Cotton and Manmade Fiber Knit Apparel
Broker Power has listed the 2004 general (column 1) duty rates for certain knit and crocheted apparel that is subject to a cotton or man-made fiber category number.
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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 comprehensive, nor is this a classification guide. Please read all of the footnotes and disclaimers at the end of this notice.)
| 237 | Boys’/Women’s/Girls’ Cotton Sunsuits, One-Piece Playsuits, etc. | 10.8% |
| 237 | Boys’/Women’s/Girls’ MMF Sunsuits, One-Piece Playsuits, etc. | 14.9% |
| 239 | Babies’ Garments | |
| Babies’ Cotton: | ||
| Dresses | 11.5% | |
| Blouses/Shirts (Except Parts of Sets) | 19.7% | |
| T-Shirts, Singlets, etc. (Except Parts of Sets) | 14.9% | |
| Sweaters, Pullovers, etc. (Except Parts of Sets) | 14.9% | |
| Pants/Shorts (Except Parts of Sets) | 14.9% | |
| Other (sunsuits, washsuits, sets, set parts, etc) | 8.1% | |
| Babies’ Synthetic MMF: | ||
| Blouses/Shirts (Except Parts of Sets) | 32% | |
| T-Shirts, Singlets, etc. (Except Parts of Sets) | 32% | |
| Sweaters, Pullovers, etc. (Except Parts of Sets) | 30% | |
| Pants/Shorts (Except Parts of Sets) | 28.2% | |
| Other (sunsuits, blanket sleepers, sets, set parts) | 16% | |
| Babies’ Artificial MMF: | ||
| Blouses/Shirts (Except Parts of Sets) | 17.3% | |
| T-Shirts, Singlets, etc. (Except Parts of Sets) | Free | |
| Sweaters, Pullovers, etc. (Except Parts of Sets) | 26% | |
| Pants/Shorts (Except Parts of Sets) | 14.9% | |
| Other (sunsuits, playsuits, sets, set parts) | 14.9% | |
| 333 | Men’s and Boys’ Cotton Suit-Type Jackets/Blazers | 13.5% |
| 333 | Men’s and Boys’ Cotton Jackets, | 9.4% |
| Imported as Parts of Suits | ||
| 334 | Men’s and Boys’ Cotton Overcoats and Anoraks | 15.9% |
| 335 | Women’s and Girls’ Cotton Overcoats and Anoraks | 15.9% |
| 335 | Women’s and Girls’ Cotton Suit-Type Jackets/Blazers | 14.9% |
| 335 | Women’s and Girls’ Cotton Jackets, | 9.4% |
| Imported as Parts of Suits | ||
| 336 | Women’s and Girls’ Cotton Dresses | 11.5% |
| 338 | Men’s and Boys’ Cotton Shirts | 19.7% |
| 338 | Men’s and Boys’ Cotton Pullovers, Sweatshirts, etc. | 16.5% |
| (If 36-49% Flax - 5.0%) | ||
| 338 | Men’s and Boys’ Cotton T-Shirts, Tank Tops, | 16.5% |
| Singlets, and Similar Garments (All Other Than Underwear) | ||
| 338 | Men’s and Boys’ Other Garments - Cotton Tops | 10.8% |
| 339 | Women’s and Girls’ Cotton Shirts/Blouses | 19.7% |
| 339 | Women’s and Girls’ Cotton Pullovers, Sweatshirts, etc. | 16.5% |
| (If 36-49% Flax - 5.0%) | ||
| 339 | Women’s and Girls’ Cotton T-Shirts, Tank Tops, | 16.5% |
| etc. (All Other Than Underwear) | ||
| 339 | Women’s and Girls’ Other Garments - Cotton Tops | 10.8% |
| 342 | Women’s and Girls’ Cotton Skirts | 8.3% |
| 342 | Women’s and Girls’ Cotton Skirts, Imported | 9.4% |
| as Parts of Suits | ||
| 345 | Men’s/Boys’/Women’s/Girls’ Cotton Sweaters, Including Sweater Vests (If 36-49% Flax - 5.0%) | 16.5% |
| 347 | Men’s and Boys’ Cotton Pants and Shorts | 16.1% |
| 347 | Men’s and Boys’ Cotton Pants and Shorts, | 9.4% |
| Imported as Parts of Suits | ||
| 348 | Women’s and Girls’ Cotton Pants and Shorts | 14.9% |
| 348 | Women’s and Girls’ Cotton Pants and Shorts, | 9.4% |
| Imported as Parts of Suits | ||
| 350 | Men’s and Boys’ Cotton Bathrobes, Dressing | 8.7% |
| Gowns and Similar Articles | ||
| 350 | Women’s and Girls’ Cotton Negligees, | 8.5% |
| Bathrobes, Dressing Gowns and Similar Articles | ||
| 351 | Men’s and Boys’ Cotton Nightshirts & Pajamas | 8.9% |
| 351 | Men’s and Boys’ Cotton Sleepwear, Other Than | 8.7% |
| Nightshirts & Pajamas | ||
| 351 | Women’s and Girls’ Cotton Nightdresses & Pajamas | 8.5% |
| 352 | Men’s and Boys’ Cotton Underpants & Briefs | 7.4% |
| 352 | Men’s and Boys’ Cotton All White, etc. Underwear T-Shirts & Singlets (w/o Pockets, Trim, or Embroidery, Etc.), | 16.5% |
| and Other Similar Underwear | ||
| 352 | Women’s and Girls’ Cotton Briefs & Panties | 7.6% |
| 352 | Women’s and Girls’ Cotton Underwear (Other than Briefs and Panties) | 8.5% |
| 352 | Women’s and Girls’ Cotton Underwear T-Shirts, | 16.5% |
| Singlets, Tank Tops, and Similar Garments | ||
| 352 | Women’s and Girls’ Cotton Slips & Petticoats | 6.6% |
| 359 | Men’s/Boys’/Women’s/Girls’ Waistcoats, Imported as Parts of Suits | 9.4% |
| 359 | Men’s/Boys’/Women’s/Girls’ Cotton Vests (Other Than | 16.5% |
| Sweater Vests) | ||
| (If 36-49% Flax - 5.0%) | ||
| 359 | Men’s/Boys/Women’s/Girls’ Cotton Jumpers, Bodysuits and Bodyshirts | 10.8% |
| 633 | Men’s and Boys’ Synthetic MMF Suit-Type Jackets/Blazers | 28.2% |
| 633 | Men’s and Boys’ Artificial MMF Suit-Type Jackets/Blazers | 14.9% |
| 634 | Men’s and Boys’ MMF Overcoats and Anoraks | 28.2% |
| (If 25% or More Leather - 5.6%) | ||
| 635 | Women’s and Girls’ MMF Overcoats and Anoraks | 28.2% |
| (If 25% or More Leather - 5.3%) | ||
| 635 | Women’s and Girls’ Synthetic MMF Suit-Type Jackets/Blazers | 28.2% |
| 635 | Women’s and Girls’ Artificial MMF Suit-Type Jackets/Blazers | 24% |
| 636 | Women’s and Girls’ Synthetic MMF Dresses | 16% |
| 636 | Women’s and Girls’ Artificial MMF Dresses | 14.9% |
| 638 | Men’s and Boys’ MMF Shirts | 32% |
| 638 | Men’s and Boys’ MMF T-Shirts, Singlets, Tank Tops, etc. | 32% |
| (Other Than Thermal Undershirts in cat 652) | ||
| 638 | Men’s and Boys’ MMF Pullovers, Sweatshirts, etc. | 32% |
| (If 25% or More Leather - 6.0%) | ||
| (If 30-49% Silk - 6.3%) | ||
| 638 | Men’s and Boys’ Other Garments - MMF Tops | 28.2% |
| 639 | Women’s and Girls’ MMF Shirts/Blouses | 32% |
| 639 | Women’s and Girls’ MMF T-Shirts, Singlets, Tank Tops, etc. | 32% |
| (Other Than Thermal Undershirts in cat 652) | ||
| 639 | Women’s and Girls’ MMF Pullovers, Sweatshirts, etc. | 32% |
| (If 25% or More Leather - 6.0%) | ||
| (If 30-49% Silk - 6.3%) | ||
| 639 | Women’s and Girls’ Other Garments - MMF Tops | 28.2% |
| 642 | Women’s and Girls’ Synthetic MMF Skirts | 16% |
| 642 | Women’s and Girls’ Artificial MMF Skirts | 8% |
| 643 | Men’s and Boys’ Synthetic MMF Suits | 28.2% |
| 643 | Men’s and Boys’ Artificial MMF Suits | Free |
| 644 | Women’s and Girls’ Synthetic MMF Suits | 14.9% |
| 644 | Women’s and Girls’ Artificial MMF Suits | Free |
| 645 | Men’s and Boys’ MMF Sweaters, Including Sweater Vests | 32% |
| (If 25% or More Leather - 6.0%) | ||
| (If 30-49% Silk - 6.3%) | ||
| 646 | Women’s and Girls’ MMF Sweaters, Including Sweater Vests | 32% |
| (If 25% or More Leather - 6.0%) | ||
| (If 30-49% Silk - 6.3%) | ||
| 647 | Men’s and Boys’ Synthetic/Artificial MMF Pants & Shorts | 28.2% |
| 648 | Women’s and Girls’ Synthetic/Artificial MMF Pants & Shorts | 28.2% |
| 650 | Men’s and Boys’ MMF Bathrobes, Dressing Gowns, etc. | 14.9% |
| 650 | Women’s and Girls’ MMF Negligees, Bathrobes, | 16% |
| Dressing Gowns and Similar Articles | ||
| 651 | Men’s and Boys’ MMF Nightshirts & Pajamas | 16% |
| (Including Blanket Sleepers for Boys) | ||
| 651 | Men’s and Boys’ MMF Sleepwear, Other Than | 14.9% |
| Nightshirts & Pajamas | ||
| 651 | Women’s and Girls’ MMF Nightdresses & Pajamas | 16% |
| (Including Blanket Sleepers for Girls) | ||
| 652 | Men’s and Boys’ MMF Underpants & Briefs | 14.9% |
| 652 | Women’s and Girls’ MMF Slips & Petticoats | 14.9% |
| 652 | Women’s and Girls’ MMF Briefs & Panties (Other Than Single Use Disposable) | 15.6% |
| 652 | Women’s and Girls’ MMF Underwear (Other than Briefs and Panties) | 16% |
| 652 | Men’s/Boys’/Women’s/Girls’ MMF Thermal Undershirts | 32% |
| 659 | Men’s/Boys’/Women’s/Girls’ MMF Vests (Other Than | 32% |
| Sweater Vests) | ||
| (If 25% or More Leather - 6.0%) | ||
| (If 30-49% Silk - 6.3%) | ||
| 659 | Men’s/Boys’/Women’s/Girls’ MMF Bodysuits and Bodyshirts | 32% |
| 659 | Women’s/Girls’/Men’s Boys’ MMF Jumpers | 14.9% |
Notes and Disclaimer for Knit Apparel List
Clients should note that this listing excludes the general (column 1) duty rates for:
- the basket category 359 and 659, other than i) jumpers, ii) vests, iii) bodysuits and bodyshirts, and iv) cotton waistcoats imported as parts of suits (for example, swimwear, and overalls and coveralls are excluded);
- category 237 boys’ and girls’ coveralls, jumpsuits and similar apparel; category 237 when “imported as parts'’;
- categories 332 and 632 panty hose, tights and stockings;
- 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”;
- ski-suits and track suits (or articles imported as parts of ski-suits or track suits) in cats 334, 335, 338, 339, 347, 348, 634, 635, 638, 639, 647, and 648; and
- garments in cats 334, 335, 347, 348, 634, 635, 647, and 648, made up of knitted or crocheted fabrics of HTS 5903, 5906, or 5907, that are classified in HTS 6113.
As used in this listing, the term:
Overcoats includes carcoats, capes, cloaks, and similar coats.
Anoraks includes ski jackets, wind breakers and similar articles.
Synthetic MMF includes polyester and acrylic.
Artificial MMF includes rayon and tencel.
This listing for knit apparel should not be used as a classification guide.
Classification of an apparel item should be done by examining the HTS, 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, 01/13/04, 01/14/04, and 01/15/04 news, 04011220, 04011320, 04011430, and 04011520 for Parts I, II, III and IV, of Broker Power’s list of 2004 duty rates for cotton and man-made fiber woven apparel, wool woven apparel, silk blend and non-cotton vegetable fiber woven apparel, and 70% or more silk apparel, respectively.)
See future issues of ITT for additional 2004 duty rates: