6203.49.50.50 - Imported as parts of playsuits (237)
Details
| Field | Value |
|---|---|
| Unit of Quantity | doz., kg |
| General Rate of Duty | 27.9% |
| 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 subheading, 6203.49.50.50, specifically classifies trousers, breeches, and shorts for men or boys that are made of other textile materials, not knitted or crocheted, and are of artificial fibers. The key defining characteristic here is the material composition, which must be derived from artificial fibers, and the garment type being trousers, breeches, or shorts. This classification applies to items not falling under more specific descriptions within the "Of artificial fibers" grouping.
Distinguishing this category from its sibling, 6203.49.50.60, is crucial. While both fall under "Of artificial fibers" and are for "Trousers, breeches and shorts: Other: Other", the 60-code likely encompasses garments made of different artificial fiber constructions or blends, or perhaps items with specific design features not covered here. It is important to analyze the precise composition and construction of the artificial fibers to ensure correct differentiation.
As this is a leaf node, there are no further subcategories to introduce. Therefore, classification within 6203.49.50.50 relies on a thorough examination of the garment's material properties, confirming it is indeed comprised of artificial fibers and that the garment itself is classified as trousers, breeches, or shorts, and does not meet the criteria for the sibling category. The accompanying note (237) indicating "Imported as parts of playsuits" suggests that these items may sometimes be classified in this manner when imported as components rather than complete garments, adding a layer of complexity to the classification decision for such instances.