6111.90.30.00 - 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 (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 90% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 6111.90.30.00, specifically covers knitted or crocheted T-shirts, singlets, and similar casual tops designed for babies. The key defining characteristic is their construction as a top garment intended for everyday wear, distinguishing them from more formal shirts or blouses. These items are made from artificial fibers, differentiating them from garments made of natural fibers or blends that fall under different subheadings.
It is important to distinguish this category from its siblings. While 6111.90.10.00 addresses lower body garments like trousers and shorts, and 6111.90.20.00 covers blouses and shirts (which often imply a more structured or formal style), this subheading is for informal, pull-over tops. Furthermore, 6111.90.40.00 includes knitted sweaters, sweatshirts, and similar heavier outerwear, whereas 6111.90.30.00 focuses on lighter weight tops. The "similar garments" aspect refers to other knitted or crocheted tops that do not fit the more specific descriptions of blouses, shirts, or sweaters.
This is a leaf node in the HTS structure, meaning there are no further subdivisions under this specific code. Therefore, classification under 6111.90.30.00 depends entirely on the garment meeting the description of a knitted or crocheted baby's T-shirt, singlet, or a functionally similar informal top made from artificial fibers. The crucial exclusionary note within the description clarifies that items imported as integral parts of a set are classified elsewhere, and this subheading applies only to individually presented garments.