6111.20.50.00 - Trousers, breeches and shorts, 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 category, 6111.20.50.00, specifically classifies knitted or crocheted trousers, breeches, and shorts made of cotton, intended for infants and children up to a certain age (as implied by Chapter 61's focus). These items are distinct from those imported as part of a coordinated ensemble or set, which would be classified elsewhere. The emphasis here is on individual garments fulfilling the function of lower body coverings for infants and young children, constructed from cotton knit or crochet fabric.
While other sibling categories may exist at this level, the distinguishing factor for 6111.20.50.00 lies in its specific inclusion of "trousers, breeches and shorts" crafted from cotton. This designation narrows the scope to these particular types of legwear, excluding other potential knitted or crocheted garments for infants made of cotton, such as shirts, dresses, or sleepwear, which would fall under different subheadings.
As a leaf node, this category represents the most specific classification for these particular goods. Classification within this subheading hinges on the garment's construction (knitted or crocheted), material (cotton), intended wearer (infants/children), and function (trousers, breeches, or shorts), while excluding items classified as sets. Therefore, customs officers will look for these defining characteristics when making a determination.