6110.90.90.52 - Men's or boys' (659)
Details
| Field | Value |
|---|---|
| Unit of Quantity | doz., kg |
| General Rate of Duty | 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 | 60% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS code, 6110.90.90.52, specifically classifies knitted or crocheted vests for men or boys, manufactured from textile materials other than those enumerated in preceding subheadings. These garments are characterized by their sleeveless design and are intended for wear as an outer layer or undergarment, distinct from sweaters, pullovers, sweatshirts, or sweater vests which typically cover the torso and may have sleeves or be designed primarily as warmth-providing outer garments. The classification for "men's or boys'" is a critical determinant, differentiating these articles from those intended for women or girls.
The primary distinction between this category and its sibling, 6110.90.90.54, lies in the intended wearer. While both fall under "Of other textile materials: Other: Vests, other than sweater vests: Subject to man-made fiber restraints," 6110.90.90.52 is exclusively for male or adolescent male individuals, whereas 6110.90.90.54 applies to female or adolescent female individuals. This demographic distinction is paramount for accurate customs declarations and duty assessment.
As a leaf node, 6110.90.90.52 does not have further subcategories. Therefore, classification within this code hinges on ensuring the article is a knitted or crocheted vest of "other textile materials," not a sweater vest, intended for men or boys, and is subject to man-made fiber restraints as specified by relevant trade agreements or regulations. Practical considerations such as stitching, construction, and intended use will guide definitive classification within this specific tariff line.