6103.23.00.40 - Trousers and breeches (647)
Details
| Field | Value |
|---|---|
| Unit of Quantity | doz., kg |
| General Rate of Duty | The rate applicable to each garment in the ensemble if separately entered |
| Special Rate of Duty | Free (AU,BH,CL,CO,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 | The rate applicable to each garment in the ensemble if separately entered |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification covers knitted or crocheted trousers and breeches specifically for men and boys. These garments are designed for wear on the lower half of the body, excluding swimwear. The description "trousers and breeches" encompasses a broad range of leg coverings, including full-length pants and shorter knee-length or mid-thigh styles.
Within the broader category of men's or boys' knitted or crocheted ensembles and separates, this sub-heading distinguishes itself from other sibling categories. Unlike garments classified under 6103.23.00.36 (garments described in heading 6101) or 6103.23.00.37 (jackets and blazers), this code is exclusively for trousers and breeches. It also differs from 6103.23.00.45 which is for shorts, and 6103.23.00.55 which is for bib and brace overalls.
As a leaf node, this classification does not have further subdivisions. Therefore, the classification hinges on accurately identifying the garment as knitted or crocheted trousers or breeches for men or boys, and ensuring it does not fall under the more specific sibling categories or the general heading for ensembles. Practical considerations for classification include the garment's construction (knitted or crocheted), its intended wearer (men or boys), and its form (trousers or breeches, excluding shorts, overalls, or jackets).