6114.90.90.10 - Tops (838)
Details
| Field | Value |
|---|---|
| Unit of Quantity | doz., kg |
| General Rate of Duty | 5.6% |
| 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 category, 6114.90.90.10, encompasses knitted or crocheted "tops" that are not specifically classified elsewhere within heading 6114. These are garments designed to cover the upper part of the body. The key qualifier here is "tops," which broadly includes items like t-shirts, blouses, tank tops, sweaters, cardigans, and tunics when made from textile materials other than cotton, synthetic fibers, artificial fibers, or fine animal hair. The defining characteristic is the knitted or crocheted construction and the specific material composition falling under the "other textile materials" umbrella.
This category serves as a residual classification for knitted or crocheted tops. It distinguishes itself from sibling categories like "Jumpers" (6114.90.90.20), "Sunsuits, washsuits and similar apparel" (6114.90.90.30), and "Coveralls, jumpsuits and similar apparel" (6114.90.90.40) by excluding garments that fit the specific descriptions of those other items. While those categories are defined by their particular garment type and often their intended use (e.g., jumpsuits for work or leisure), this category captures any other knitted or crocheted top that doesn't align with those more specific classifications.
As this is a leaf node in the HTS classification structure, there are no further subcategories. Therefore, the focus remains on accurately identifying knitted or crocheted garments for the upper body that are composed of textile materials not otherwise specified within heading 6114. Careful consideration of the garment's design, function, and the precise composition of the textile material is crucial for correct classification within this residual "Other" category.