6304.91.01.20 - Of cotton (369)
Details
| Field | Value |
|---|---|
| Unit of Quantity | No., kg |
| General Rate of Duty | 5.8% |
| 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 | 90% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, specifically 6304.91.01.20, encompasses "other made up textile articles" that are not specifically covered by other headings within Chapter 63, such as those of heading 9404. The key defining characteristic for this subcategory is that the articles are made from cotton. This includes a wide array of finished textile goods, such as bedspreads, table linen, curtains, decorative cushions, and other soft furnishings, provided they are not specifically excluded or classified elsewhere.
It is crucial to differentiate this category from its sibling, 6304.91.01.40, which covers similar "other made up textile articles" but specifies that they are made of man-made fibers. Therefore, the primary classification criterion here is the material content: cotton for 6304.91.01.20 and synthetic or artificial fibers for its sibling. This distinction is fundamental for accurate tariff application.
As this is a leaf node, there are no further subcategories under 6304.91.01.20. Classification at this level is final, determined by the product being a made-up textile article, not of heading 9404, being "other" than specifically enumerated items within 6304, being knitted or crocheted, and crucially, being composed primarily of cotton. Examples would include knitted or crocheted cotton blankets, decorative pillow covers, or cotton table runners not specifically described elsewhere.