Women's Cotton Tailored Ensemble from China
A women's ensemble set consisting of a tailored jacket and matching trousers made from identical cotton fabric, put up for retail sale. It qualifies as an 'ensemble' under heading 6204 per chapter notes, with one upper body garment and one lower body garment of the same fabric construction, color, and style. Not knitted or crocheted, distinguishing it from Chapter 61.
Duty Rate — China → United States
20%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify all ensemble components match in fabric, color, and size per HTS notes to avoid reclassification; provide retail packaging proof
• Label fiber content accurately as 100% cotton
• Watch for knitted fabrics which shift to Chapter 61