6204.23.00.40 - Trousers and breeches (648) 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | doz., kg |
| General Rate of Duty (Column 1 - General) | The rate applicable to each garment in the ensemble if separately entered |
| Special Rate of Duty (Column 1 - Special) | 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 | The rate applicable to each garment in the ensemble if separately entered |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 6204.23.00.40, specifically covers trousers and breeches designed for women or girls. These garments are part of ensembles and are constructed from synthetic fibers. The term "trousers" generally refers to full-length leg coverings, while "breeches" are typically shorter, ending at or below the knee. This classification is for the specific garment type of legwear within a women's or girls' ensemble made of synthetic fibers.
It is important to distinguish these trousers and breeches from other items within the same HTS heading and at the same level. Unlike sibling categories 6204.23.00.30 (garments described in heading 6202, jackets, and blazers) and 6204.23.00.35 (skirts and divided skirts), this code exclusively applies to legwear. Furthermore, it differs from sibling category 6204.23.00.45, which covers shorts, and the broader category for blouses and shirts.
As a leaf node, 6204.23.00.40 does not have further subdivisions. Therefore, classification into this category relies on the direct identification of the garment as women's or girls' trousers or breeches made from synthetic fibers, and its inclusion as part of an ensemble. The key determining factors are the garment's design, intended wearer, material composition, and its role as a component within a coordinated set.