6203.49.60.20 - Trousers and breeches (747) 🖩
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 | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 6203.49.60.20, specifically covers trousers and breeches designed for men or boys. These garments are characterized by their leg coverings extending from the waist to the ankle or knee, respectively. The defining material composition for this category is that the trousers or breeches must contain 70 percent or more by weight of silk or silk waste. This stringent material requirement distinguishes them from other garments within the broader category of men's or boys' trousers, bib and brace overalls, breeches, and shorts of other textile materials.
To differentiate this classification from its siblings at the same level, it is crucial to note the specific garment type. While 6203.49.60.10 covers bib and brace overalls and 6203.49.60.30 encompasses shorts, this particular code exclusively pertains to trousers and breeches. The common thread uniting these siblings is their classification under "Of other textile materials" and "Other," with the primary distinguishing factor being the garment's form and function.
As this node is a leaf node within the HTS database, there are no further subcategories for trousers and breeches meeting the 70% silk or silk waste threshold. Therefore, the classification is final at this level, with the primary determinant being the garment's form (trousers or breeches) and its significant silk content. Any variations in design, such as specific closures or pocket configurations, would not necessitate a different HTS classification at this particular sub-heading level, provided the material composition and garment type remain consistent.