HTS heading · chapter 61
6104
Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted
Analysis
Heading 6104 of the Harmonized Tariff Schedule covers women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. It divides into 22 six-digit subheadings and 44 eight-digit tariff lines, with 175 ten-digit statistical suffixes below them.
The spread of 28.2 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 28.2%, applies to 6104.33.20 (of synthetic fibers: other (635)) and 6104.63.20 (other: other).
3 of its 37 lines with a percentage rate are duty-free at the general rate (8%) and 34 are dutiable, from duty-free up to 28.2%. The median line pays 13.6%.
7 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 6104.19 (of other textile materials, 6 lines), 6104.69 (of other textile materials, 4 lines), 6104.29 (of other textile materials, 3 lines) and 6104.59 (of other textile materials, 3 lines).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6104.13.10 | Containing 23 percent or more by weight of wool or fine animal hair (444) | Free |
| 6104.13.20 | Of synthetic fibers: other (644) | 14.9% |
| 6104.19.10 | Containing 23 percent or more by weight of wool or fine animal hair (444) | 8.5% |
| 6104.19.15 | Of artificial fibers: other (644) | Free |
| 6104.19.40 | Containing 70 percent or more by weight of silk or silk waste (744) | 0.9% |
| 6104.19.50 | Of wool or fine animal hair (444) | 13.6% |
| 6104.19.60 | Of other textile materials: of cotton | 9.4% |
| 6104.19.80 | Of other textile materials: other | 5.6% |
| 6104.22.00 | Ensembles: of cotton | The rate applicable to each garment in the ensemble if separately entered |
| 6104.23.00 | Of synthetic fibers | The rate applicable to each garment in the ensemble if separately entered |
| 6104.29.05 | Of wool or fine animal hair | The rate applicable to each garment in the ensemble if separately entered |
| 6104.29.10 | Of artificial fibers | The rate applicable to each garment in the ensemble if entered separately |
| 6104.29.20 | Of other textile materials: other | The rate applicable to each garment in the ensemble if separately entered |
| 6104.31.00 | Of wool or fine animal hair (435) | 54.8¢/kg + 16% |
| 6104.32.00 | Suit-type jackets and blazers: of cotton (335) | 14.9% |
| 6104.33.10 | Containing 23 percent or more by weight of wool or fine animal hair (435) | 56.4¢/kg + 16.5% |
| 6104.33.20 | Of synthetic fibers: other (635) | 28.2% |
| 6104.39.10 | Of artificial fibers (635) | 24% |
| 6104.39.20 | Of other textile materials: other | Free |
| 6104.41.00 | Of wool or fine animal hair | 13.6% |
| 6104.42.00 | Dresses: of cotton | 11.5% |
| 6104.43.10 | Containing 23 percent or more by weight of wool or fine animal hair | 14.9% |
| 6104.43.20 | Of synthetic fibers: other | 16% |
| 6104.44.10 | Containing 23 percent or more by weight of wool or fine animal hair (436) | 14.9% |
| 6104.44.20 | Of artificial fibers: other | 14.9% |
| 6104.49.10 | Containing 70 percent or more by weight of silk or silk waste (736) | 0.9% |
| 6104.49.90 | Of other textile materials: other | 5.6% |
| 6104.51.00 | Of wool or fine animal hair (442) | 14.9% |
| 6104.52.00 | Skirts and divided skirts: of cotton | 8.3% |
| 6104.53.10 | Containing 23 percent or more by weight of wool or fine animal hair (442) | 14.9% |
| 6104.53.20 | Of synthetic fibers: other | 16% |
| 6104.59.10 | Of artificial fibers | 8% |
| 6104.59.40 | Containing 70 percent or more by weight of silk or silk waste (742) | 0.9% |
| 6104.59.80 | Of other textile materials: other | 5.6% |
| 6104.61.00 | Of wool or fine animal hair | 14.9% |
| 6104.62.10 | Bib and brace overalls | 10.3% |
| 6104.62.20 | Of cotton: other | 14.9% |
| 6104.63.10 | Bib and brace overalls | 14.9% |
| 6104.63.15 | Containing 23 percent or more by weight of wool or fine animal hair | 14.9% |
| 6104.63.20 | Other: other | 28.2% |
| 6104.69.10 | Bib and brace overalls (659) | 13.6% |
| 6104.69.20 | Trousers, breeches and shorts | 28.2% |
| 6104.69.40 | Containing 70 percent or more by weight of silk or silk waste | 0.9% |
| 6104.69.80 | Of other textile materials: other | 5.6% |