6111.90.40.00 - Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar except those imported as parts of sets (239)
Details
| Field | Value |
|---|---|
| Unit of Quantity | doz., kg |
| General Rate of Duty | 26% |
| 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, 6111.90.40.00, pertains to knitted or crocheted sweaters, pullovers, sweatshirts, waistcoats (vests), and similar articles specifically designed for infants and babies. These items are distinguished by their construction from artificial fibers, falling under the broader category of babies' garments made from "other textile materials." The classification excludes garments imported as integral parts of a set.
When differentiating this category from its siblings, it is crucial to note the specific garment type. While 6111.90.10.00 covers trousers and shorts, and 6111.90.20.00 and 6111.90.30.00 relate to blouses, shirts, and t-shirts respectively, this category is exclusively for upper-body garments that are typically worn as a primary layer or outer casual wear. The emphasis remains on articles of apparel, knitted or crocheted, made from artificial fibers, and intended for the infant demographic.
As a leaf node, 6111.90.40.00 represents the most granular level for this particular group of baby garments. Therefore, the focus for classification at this level is on ensuring the item meets the criteria of a sweater, pullover, sweatshirt, or vest, is made from artificial fibers, and is intended for babies. Examples would include knitted baby cardigans, crew-neck pullovers for infants, or hooded sweatshirts designed for young children, provided they are not part of a coordinated set.