Boys' Knit-to-Shape Fleece-Lined Nylon Vest from Germany
This boys' waistcoat-style vest is knit to shape from nylon with integral fleece lining, fully formed on circular machines for a seamless fit. It qualifies under HTS 6110.90.90.79 as a similar article (vest) for boys, of man-made fiber 'other textile materials,' subject to man-made restraints and statistical note 6. Chapter notes confirm inclusion of vests in this heading.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Confirm boys' sizing (under age 18 indicators) and nylon fiber tests for man-made restraint categories
• Provide statistical note 6 affidavits certifying knit-to-shape process to prevent duty disputes
• Watch for overages in fiber blends; pure nylon avoids cotton/wool headings but requires precise lab reports