Broker Power's List of 2007 Apparel Duty Rates (Part I – Cotton or MMF Woven)
Broker Power has listed the 2007 "General" Column 1 rates of duty for certain cotton and man-made fiber woven apparel, and their associated categories. (The “Special” Column 1 rates of duty (e.g. under the Australia or Morocco FTA, etc.) are not included.)
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The following is not intended to be a comprehensive listing of "General" Column 1 duty rates for cotton or MMF woven apparel, nor is it a classification guide. Please read all of the footnotes and disclaimers at the end of this notice.
| Women’s/Girls’/Boys’ Cotton Washsuits, | 8.1% |
| Sunsuits, One-Piece Playsuits and | |
| Similar Apparel | |
| Women’s/Girls’/Boys’ MMF | 16% |
| Washsuits, Sunsuits, One-Piece Playsuits | |
| and Similar Apparel | |
| Babies Garments | |
| Babies Cotton: | |
| Dresses | 11.8% |
| Blouses and Shirts (Except Parts of Sets) | 14.9% |
| Pants and Shorts (Except Parts of Sets) | 14.9% |
| Other (Sunsuits, Washsuits, Sets, Parts of Sets, Diapers, Etc.) | 9.3% |
| Babies Synthetic MMF: | |
| Blouses and Shirts (Except Parts of Sets) | 22% |
| Pants and Shorts (Except Parts of Sets) | 28.6% |
| Other (Sunsuits, Washsuits, Sets, Parts of Sets, Etc.) | 16% |
| Babies Artificial MMF: |
| Blouses and Shirts (Except Parts of Sets) |
| Pants and Shorts (Except Parts of Sets) |
| Other (Sunsuits, Blanket Sleepers, Sets, Parts of Sets, Etc.) |
| Men’s and Boys’ Cotton Suit-Type Jackets and Blazers |
| (If 36% or More by Weight of Flax Fibers - 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 and Blazers | ||
| (If 36% or More by Weight of Flax Fibers - 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 | 8.9% |
| 336 | Women’s and Girls’ Cotton Dresses | 8.4% |
| (If 36% or More by Weight of Flax Fibers - 5.5%) | ||
| 340 | Men’s and Boys’ Cotton Shirts | 19.7% |
| 341 | Women’s and Girls’ Cotton Shirts and Blouses | 15.4% |
| (If 36% or More by Weight of Flax Fibers - 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 and | 8.4% |
| Similar Articles | ||
| 350 | Women’s and Girls’ Cotton Bathrobes, Etc. | 7.5% |
| 351 | Men’s and Boys’ Cotton Nightshirts and Pajamas | 8.9% |
| Men’s and Boys’ Cotton Sleepwear, Other than |
| Nightshirts and Pajamas |
| Women’s and Girls’ Cotton Nightdresses |
| and Pajamas |
| Men’s and Boys’ Cotton Underpants and Briefs |
| Men’s and Boys’ Cotton Singlets and Other Undershirts |
| Women’s and Girls’ Cotton Slips and Petticoats |
| Women’s and Girls’ Cotton Singlets and Other |
| Undershirts, Briefs, Panties, Etc. |
| Men’s and Boys’ Cotton Down Overcoats and Anoraks |
| Women’s and Girls’ Cotton Down Overcoats and |
| Anoraks |
| Women’s and Girls’ Cotton Jumpers |
| Men’s and Boys’ Anorak-Style Cotton Padded |
| Sleeveless Jackets (Without Attachments for Sleeves) |
| Women’s and Girls’ Anorak-Style Cotton |
| Padded Sleeveless Jackets (Without Attachments for Sleeves) |
| Men’s/Boys’/Women’s/Girls’ Cotton Vests |
| Men’s and Boy’s Cotton Waistcoats, Imported as Parts of Suits |
| Women’s and Girls' Cotton Waistcoats, Imported as Parts of Suits |
| Men’s and Boys’ MMF Suit-Type Jackets and Blazers |
| Men’s and Boys’ MMF Overcoats |
| Men’s and Boys’ MMF Anoraks |
| (If Water Resistant - 7.1%) |
| Men’s and Boys’ MMF Anorak-Style Padded Sleeveless Jackets with Attachments for Sleeves |
| Women’s and Girls’ MMF Overcoats |
| Women’s and Girls’ MMF Anoraks |
| (If Water Resistant - 7.1%) |
| Women’s and Girls’ MMF Anorak-Style Padded Sleeveless Jackets with Attachments for Sleeves |
| Women’s and Girls’ MMF Synthetic Suit-Type |
| Jackets and Blazers |
| (If 36% or More by Weight of Flax Fibers - 2.8%) |
| (If 30% or More by Weight of Silk - 7.1%) |
| Women’s and Girls’ MMF Artificial Suit-Type |
| Jackets and Blazers |
| Women’s and Girls’ MMF Synthetic Dresses |
| (If 30% or More by Weight of Silk - 7.1%) |
| Women’s and Girls’ MMF Artificial Dresses |
| Men’s and Boys’ MMF Shirts |
| Women’s and Girls’ MMF Shirts and Blouses |
| (If 30% or More by Weight of Silk - 4%) |
| Women’s and Girls’ MMF Skirts |
| Men’s and Boys’ MMF Synthetic Suits |
| Men’s and Boys’ MMF Artificial Suits |
| Women’s and Girls’ MMF Suits |
| Men’s and Boys’ MMF Synthetic Pants and Shorts |
| (If Pants Water Resistant - 7.1%) |
| Men’s and Boys’ MMF Artificial Pants and Shorts |
| Women’s and Girls’ MMF Synthetic Pants and Shorts |
| (If Pants Water Resistant - 7.1%) |
| Women’s and Girls’ MMF Artificial Pants and Shorts |
| Men’s and Boys’ MMF Bathrobes, Etc. |
| Women’s and Girls’ MMF Bathrobes, Etc. |
| Men’s and Boys’ MMF Nightshirts and Pajamas |
| Men’s and Boys’ MMF Sleepwear, Other than |
| Nightshirts and Pajamas |
| Women’s and Girls’ MMF Nightdresses and Pajamas |
| Men’s and Boys’ MMF Underpants and Briefs |
| Men’s and Boys’ MMF Singlets and Other Undershirts |
| Women’s and Girls’ MMF Slips and Petticoats |
| Women’s and Girls’ MMF Singlets and Other |
| 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% |
| 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
For the purposes of BP's 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.
Duty rates for additional apparel items:
- Men’s and boys’ shirts in Cat 340 or 640 that are excluded from HTS 6205 due to being sleeveless, or having the characteristics of wind-jackets, etc. (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 styles and similar upper body garments, in Cat 341 or 641 that are excluded from HTS 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 HTS 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 HTS 6202 have duty rates of 8.1% and 16%, respectively.
In addition, clients should note that this listing excludes the "General" 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 Textile Fabrics) or 5907 (Other Textile Fabrics Impregnated, Coated, Covered, Etc.) that are classified in HTS 6210.
This listing for woven apparel shouldnot 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 future issues of ITT for additional 2007 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 |
BP Note
Broker Power has previously reported that the last Uruguay Round duty rate reductions (except for six tariff numbers in Chapters 17 and 21) took effect on January 1, 2004. For the six tariff number exceptions, their last duty rate reduction will take effect on January 1, 2008. See ITT's Online Archives or 06/17/04 news, (Ref: 04061705), for BP summary.
As a result, the duty rates for Chapters 61 and 62 (knit and woven apparel) have largely remained the same for the years 2004, 2005, 2006 and 2007.
(The last time Broker Power issued its list of "General" Column 1 duty rates for apparel was in 2004. See ITT's Online Archives or 03/04/04 news, (Ref: 04030425), for BP summary announcing the availability of the "single package" of BP's lists of the 2004 "General" Column 1 duty rates for woven and knit apparel.)