6104.23.00.32 - Trousers and breeches (648)
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 category, 6104.23.00.32, specifically classifies knitted or crocheted trousers and breeches designed for women or girls. These garments are characterized by their leg coverings, extending from the waist to the ankle or just below the knee (for breeches). The material composition must be synthetic fibers, aligning with the broader classification of "Of synthetic fibers" at this level. This designation excludes garments such as skirts, shorts, jackets, or complete ensembles that might otherwise fall under heading 6104.
Distinguishing this category from its siblings is crucial for accurate classification. Unlike sibling categories covering skirts and divided skirts (6104.23.00.30) or shorts (6104.23.00.34), this code is exclusively for full-length or three-quarter-length legwear. It also differs from categories encompassing blouses, shirts, tops, and sweaters, which are designed for the upper body. While some sibling categories might refer to complete garments like jackets and blazers, this node is strictly focused on the lower body apparel.
As this is a leaf node, there are no further subdivisions within 6104.23.00.32. Therefore, classification within this code hinges on confirming that the garment meets the description of trousers or breeches made from knitted or crocheted synthetic fibers and is intended for women or girls. Careful consideration of the cut, length, and construction will be necessary to differentiate these from other types of legwear or apparel classified elsewhere in the Harmonized Tariff Schedule.