6103.10.90.30 - Waistcoats imported as parts of suits (359)
Details
| Field | Value |
|---|---|
| Unit of Quantity | doz., kg |
| General Rate of Duty | 5.6% |
| Special Rate of Duty | Free (AU,BH, CL,CO,E*,IL,JO, KR,MA,OM, P,PA,PE,S,SG)
AU
🇦🇺
BH
🇧ðŸ‡
CL
🇨🇱
CO
🇨🇴
IL
🇮🇱
JO
🇯🇴
KR
🇰🇷
MA
🇲🇦
OM
🇴🇲
P
🇨🇷
🇩🇴
🇸🇻
🇬🇹
ðŸ‡ðŸ‡³
🇳🇮
PA
🇵🇦
PE
🇵🇪
S
🇨🇦
🇲🇽
SG
🇸🇬
|
| Column 2 Rate of Duty | 45% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification covers waistcoats that are imported as integral components of men's or boys' suits, and which are knitted or crocheted from textile materials other than cotton, subject to cotton restraints. These garments are specifically designed and intended to be worn as part of a three-piece suit ensemble, alongside a matching jacket and trousers. The classification is applicable when the waistcoat is imported in conjunction with its suit components, fulfilling a specific role within the coordinated outfit.
Distinguishing this category from its siblings, 6103.10.90.10 pertains to the jackets within these suits, and 6103.10.90.20 covers the trousers, breeches, and shorts. This specific heading is exclusively for the waistcoat, recognizing its distinct function and presentation within the suit assembly. The "other textile materials" aspect signifies that these waistcoats are not made primarily of cotton, and the "subject to cotton restraints" designation indicates specific import regulations that may apply.
As this is a leaf node in the HTS structure, there are no further subcategories under 6103.10.90.30. The classification is definitive for these specific waistcoats when imported as part of a suit and meeting the material and restraint criteria. The key determining factor for classification here is the garment's role as a waistcoat within a harmonized suit set, rather than its independent import.