6105.10.00.30 - Other (338) 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | doz., kg |
| General Rate of Duty (Column 1 - General) | 19.7% |
| Special Rate of Duty (Column 1 - Special) | 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 | 45% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 6105.10.00.30, specifically classifies "Other" knitted or crocheted shirts for boys that are made of cotton. This designation applies to cotton shirts for boys that do not fall under any other more specific subclassification within heading 6105. It is important to note that this category functions as a residual or "basket" provision for cotton boys' shirts.
To accurately classify a garment under this code, it must meet the criteria for heading 6105 (knitted or crocheted men's or boys' shirts) and chapter 61 (articles of apparel and clothing accessories, knitted or crocheted), and be predominantly of cotton. This "Other" classification is distinct from its sibling category, 6105.10.00.20, which is reserved for cotton boys' shirts imported as integral parts of playsuits. Therefore, if a cotton boys' shirt is not part of a playsuit, it would likely fall under this residual category.
As this is a leaf node, there are no further subcategories to explore. Classification under 6105.10.00.30 is therefore dependent on a careful examination of the garment's construction, material composition (primarily cotton), intended wearer (boys), and whether it meets the basic definition of a shirt, while specifically excluding those imported as components of playsuits.