Girls' Cotton Twinset Ensemble from China
A girls' ensemble featuring a knitted cotton cardigan, shell top, and matching skirt, all in the same fabric for retail sale. Classified in HTS 6104.22.00 as a Chapter 61 ensemble for women's/girls' garments: upper body pieces plus lower skirt, identical construction excluding pullovers in twinsets. Right-over-left closure confirms girls' designation.
Duty Rate — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
9903.88.250%Articles the product of China, as provided for in U.S. note 20(dd) to this subchapter
9903.88.260%Articles the product of China, as provided for in U.S. note 20(ee) to this subchapter
9903.88.270%Articles the product of China, as provided for in U.S. note 20(ff) to this subchapter
9903.88.280%Articles the product of China, as provided for in U.S. note 20(gg) to this subchapter
Import Tips
• Document ensemble as retail set with photos showing identical fabric; measure child height if bordering babies' garments (under 86cm goes to 6111)
• Pitfall: Oversized 'girls' items reclassified as women's
• Ensure no drawstrings on lower garments to avoid 6109 exclusion