Women's Cotton Ensemble Jacket and Skirt Set from Japan
This ensemble consists of a knitted cotton jacket and matching skirt, made from identical cotton fabric, put up for retail sale. It qualifies as an ensemble under heading 6104 because it includes an upper body garment (jacket described in 6104) and a lower body garment (skirt), both of the same fabric construction, style, color, and size. The set is designed for women and meets Chapter 61 requirements for knitted or crocheted articles.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Verify all ensemble components match in fabric construction, color, style, and size per Chapter 61 notes to avoid reclassification
• Include detailed packing lists and fabric content labels (must be 100% cotton) for CBP examination