6111.20.20.00 - T-shirts, singlets and similar garments, except those imported as parts of sets (239)
Details
| Field | Value |
|---|---|
| Unit of Quantity | doz., kg |
| General Rate of Duty | 14.9% |
| 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 | 90% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification covers t-shirts, singlets, and similar casual tops for infants and children, specifically when made of cotton and knitted or crocheted. These are typically simple, unadorned garments designed for everyday wear, characterized by their pullover style and often short sleeves. The key defining feature is their primary function as a standalone top, as opposed to being an integral part of a coordinated set.
Distinguishing this category from its siblings, it excludes blouses and shirts (6111.20.10.00) which may have collars, buttons, or more structured designs. It also differs from sweaters, pullovers, sweatshirts, and waistcoats (6111.20.30.00), which are generally made from heavier knit fabrics and provide more warmth. Similarly, dresses (6111.20.40.00) are excluded, as they are distinct one-piece garments covering the torso and extending downwards.
As this is a leaf node, there are no further subdivisions. Classification within this code hinges on the garment being a cotton, knitted or crocheted t-shirt, singlet, or a garment of a similar basic, casual top style. It is crucial to ensure that the imported articles are not intended to be part of a set, as sets are classified separately under specific provisions.