Appendix II — Preferential import tariff
Attached to Decree No. 26/2023/ND-CP
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Articles of apparel and clothing accessories, knitted or crocheted
Notes.
1. This Chapter applies only to made-up knitted or crocheted articles.
2. This Chapter does not cover:
(a) Goods of heading 62.12;
(b) Worn clothing or other worn articles of heading 63.09; or
(c) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21).
3. For the purposes of headings 61.03 and 61.04:
(a) The term "suit" means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising:
- one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and
- one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.
All the components of a "suit" must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.
If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women's or girls' suits, the one skirt or divided skirt, the other garments being considered separately.
The term "suit" includes the following sets of garments, whether or not they fulfil all the above conditions:
- morning dress, comprising a plain jacket (cutaway) with rounded tails hanging down at the back and striped trousers;
- evening dress (tailcoat), generally made of black fabric, the jacket being relatively short at the front, does not close, and has narrow skirts cut in at the hips and hanging down behind;
- dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though possibly revealing more of the front of the shirt), but has shiny silk or artificial silk lapels.
(b) The term "ensemble" means a set of garments (other than suits and articles of heading 61.07, 61.08 or 61.09) composed of several pieces made up in identical fabric, put up for retail sale, and comprising:
- one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and a waistcoat which may also form a second upper garment, and
- one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
All of the components of an ensemble must be made up in fabric of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term "ensemble" does not apply to track suits or ski suits, of heading 61.12.
4. Headings 61.05 and 61.06 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of fewer than 10 stitches per linear centimetre in each direction counted on an area of at least 10 cm by 10 cm. Heading 61.05 does not cover sleeveless garments.
"Shirts" and "shirt-blouses" are garments designed to cover the upper part of the body, having long or short sleeves and a full or partial opening starting at the neckline. "Blouses" are loose-fitting garments also designed to cover the upper part of the body but which may be sleeveless and may or may not have an opening at the collar. "Shirts", "shirt-blouses" and "blouses" may also have a collar.
5. Heading 61.09 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment.
6. For the purposes of heading 61.11:
(a) The term "babies' garments and clothing accessories" means articles for young children of a body height not exceeding 86 cm;
(b) Articles which are, prima facie, classifiable both in heading 61.11 and in other headings of this Chapter are to be classified in heading 61.11.
7. For the purposes of heading 61.12, "ski suits" means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or downhill skiing). They comprise:
(a) a "ski overall", a one-piece garment designed to cover the upper and the lower parts of the body; the ski overall may have additional pockets or footstraps outside the sleeves and legs; or
(b) a "ski ensemble", a set of garments composed of two or three pieces, put up for retail sale and comprising:
- one garment such as an anorak, a windcheater, a wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and
- one pair of trousers whether or not extending above waist level, one pair of breeches, or one bib and brace overall.
The "ski ensemble" may also consist of an overall similar to the one mentioned in (a) above and a type of padded, sleeveless jacket worn over the overall.
All the components of a "ski ensemble" must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.
8. Garments which are, prima facie, classifiable both in heading 61.13 and in other headings of this Chapter, excluding heading 61.11, are to be classified in heading 61.13.
9. Garments of this Chapter designed for the right side of the front to overlap the left side shall be regarded as men's or boys' garments, and those designed for the left side of the front to overlap the right side shall be regarded as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.
Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments.
10. Articles of this Chapter may be made of metal thread.
Chapter 61 — Articles of apparel and clothing accessories, knitted or crocheted
189 rows
| Commodity code | Description of goods | Duty rate (%) |
|---|---|---|
| 61.01 | Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.03 | |
| 6101.20.00 | - Of cotton | 20 |
| 6101.30.00 | - Of man-made fibres | 20 |
| 6101.90.00 | - Of other textile materials | 20 |
| 61.02 | Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.04 | |
| 6102.10.00 | - Of wool or fine animal hair | 20 |
| 6102.20.00 | - Of cotton | 20 |
| 6102.30.00 | - Of man-made fibres | 20 |
| 6102.90.00 | - Of other textile materials | 20 |
| 61.03 | Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted | |
| 6103.10.00 | - Suits | 20 |
| - Ensembles: | ||
| 6103.22.00 | - - Of cotton | 20 |
| 6103.23.00 | - - Of synthetic fibres | 20 |
| 6103.29.00 | - - Of other textile materials | 20 |
| - Jackets and blazers: | ||
| 6103.31.00 | - - Of wool or fine animal hair | 20 |
| 6103.32.00 | - - Of cotton | 20 |
| 6103.33.00 | - - Of synthetic fibres | 20 |
| 6103.39 | - - Of other textile materials: | |
| 6103.39.10 | - - - Of ramie, linen or silk | 20 |
| 6103.39.90 | - - - Other | 20 |
| - Trousers, bib and brace overalls, breeches and shorts: | ||
| 6103.41.00 | - - Of wool or fine animal hair | 20 |
| 6103.42.00 | - - Of cotton | 20 |
| 6103.43.00 | - - Of synthetic fibres | 20 |
| 6103.49.00 | - - Of other textile materials | 20 |
| 61.04 | Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted | |
| - Suits: | ||
| 6104.13.00 | - - Of synthetic fibres | 20 |
| 6104.19 | - - Of other textile materials: | |
| 6104.19.20 | - - - Of cotton | 20 |
| 6104.19.90 | - - - Other | 20 |
| - Ensembles: | ||
| 6104.22.00 | - - Of cotton | 20 |
| 6104.23.00 | - - Of synthetic fibres | 20 |
| 6104.29.00 | - - Of other textile materials | 20 |
| - Jackets and blazers: | ||
| 6104.31.00 | - - Of wool or fine animal hair | 20 |
| 6104.32.00 | - - Of cotton | 20 |
| 6104.33.00 | - - Of synthetic fibres | 20 |
| 6104.39.00 | - - Of other textile materials | 20 |
| - Dresses: | ||
| 6104.41.00 | - - Of wool or fine animal hair | 20 |
| 6104.42.00 | - - Of cotton | 20 |
| 6104.43.00 | - - Of synthetic fibres | 20 |
| 6104.44.00 | - - Of artificial fibres | 20 |
| 6104.49.00 | - - Of other textile materials | 20 |
| - Skirts and divided skirts: | ||
| 6104.51.00 | - - Of wool or fine animal hair | 20 |
| 6104.52.00 | - - Of cotton | 20 |
| 6104.53.00 | - - Of synthetic fibres | 20 |
| 6104.59.00 | - - Of other textile materials | 20 |
| - Trousers, bib and brace overalls, breeches and shorts: | ||
| 6104.61.00 | - - Of wool or fine animal hair | 20 |
| 6104.62.00 | - - Of cotton | 20 |
| 6104.63.00 | - - Of synthetic fibres | 20 |
| 6104.69.00 | - - Of other textile materials | 20 |
| 61.05 | Men’s or boys’ shirts, knitted or crocheted | |
| 6105.10.00 | - Of cotton | 20 |
| 6105.20 | - Of man-made fibres: | |
| 6105.20.10 | - - Of synthetic fibres | 20 |
| 6105.20.20 | - - Of artificial fibres | 20 |
| 6105.90.00 | - Of other textile materials | 20 |
| 61.06 | Women’s or girls’ blouses, shirts and shirt-blouses, knitted or crocheted | |
| 6106.10.00 | - Of cotton | 20 |
| 6106.20.00 | - Of man-made fibres | 20 |
| 6106.90.00 | - Of other textile materials | 20 |
| 61.07 | Men’s or boys’ underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted | |
| - Underpants and briefs: | ||
| 6107.11.00 | - - Of cotton | 20 |
| 6107.12.00 | - - Of man-made fibres | 20 |
| 6107.19.00 | - - Of other textile materials | 20 |
| - Nightshirts and pyjamas: | ||
| 6107.21.00 | - - Of cotton | 20 |
| 6107.22.00 | - - Of man-made fibres | 20 |
| 6107.29.00 | - - Of other textile materials | 20 |
| - Other: | ||
| 6107.91.00 | - - Of cotton | 20 |
| 6107.99.00 | - - Of other textile materials | 20 |
| 61.08 | Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted | |
| - Slips and petticoats: | ||
| 6108.11.00 | - - Of man-made fibres | 20 |
| 6108.19 | - - Of other textile materials: | |
| 6108.19.20 | - - - Of wool or fine animal hair | 20 |
| 6108.19.30 | - - - Of cotton | 20 |
| 6108.19.40 | - - - Of silk | 20 |
| 6108.19.90 | - - - Other | 20 |
| - Briefs and panties: | ||
| 6108.21.00 | - - Of cotton | 20 |
| 6108.22.00 | - - Of man-made fibres | 20 |
| 6108.29.00 | - - Of other textile materials | 20 |
| - Nightdresses and pyjamas: | ||
| 6108.31.00 | - - Of cotton | 20 |
| 6108.32.00 | - - Of man-made fibres | 20 |
| 6108.39.00 | - - Of other textile materials | 20 |
| - Other: | ||
| 6108.91.00 | - - Of cotton | 20 |
| 6108.92.00 | - - Of man-made fibres | 20 |
| 6108.99.00 | - - Of other textile materials | 20 |
| 61.09 | T-shirts, singlets and other vests, knitted or crocheted | |
| 6109.10 | - Of cotton: | |
| 6109.10.10 | - - For men or boys | 20 |
| 6109.10.20 | - - For women or girls | 20 |
| 6109.90 | - Of other textile materials: | |
| 6109.90.10 | - - For men or boys, of ramie, linen or silk | 20 |
| 6109.90.20 | - - For men or boys, of other textile materials | 20 |
| 6109.90.30 | - - For women or girls | 20 |
| 61.10 | Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted | |
| - Of wool or fine animal hair: | ||
| 6110.11.00 | - - Of wool | 20 |
| 6110.12.00 | - - Of Kashmir (cashmere) goats | 20 |
| 6110.19.00 | - - Other | 20 |
| 6110.20.00 | - Of cotton | 20 |
| 6110.30.00 | - Of man-made fibres | 20 |
| 6110.90.00 | - Of other textile materials | 20 |
| 61.11 | Babies’ garments and clothing accessories, knitted or crocheted | |
| 6111.20.00 | - Of cotton | 20 |
| 6111.30.00 | - Of synthetic fibres | 20 |
| 6111.90 | - Of other textile materials: | |
| 6111.90.10 | - - Of wool or fine animal hair | 20 |
| 6111.90.90 | - - Other | 20 |
| 61.12 | Track suits, ski suits and swimwear, knitted or crocheted | |
| - Track suits: | ||
| 6112.11.00 | - - Of cotton | 20 |
| 6112.12.00 | - - Of synthetic fibres | 20 |
| 6112.19.00 | - - Of other textile materials | 20 |
| 6112.20.00 | - Ski suits | 20 |
| - Men’s or boys’ swimwear: | ||
| 6112.31.00 | - - Of synthetic fibres | 20 |
| 6112.39.00 | - - Of other textile materials | 20 |
| - Women’s or girls’ swimwear: | ||
| 6112.41 | - - Of synthetic fibres: | |
| 6112.41.10 | - - - Mastectomy swimwear (post breast surgery swimwear) | 20 |
| 6112.41.90 | - - - Other | 20 |
| 6112.49 | - - Of other textile materials: | |
| 6112.49.10 | - - - Mastectomy swimwear (post breast surgery swimwear) | 20 |
| 6112.49.90 | - - - Other | 20 |
| 61.13 | Garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07 | |
| 6113.00.10 | - Divers’ suits (wetsuits) | 20 |
| 6113.00.30 | - Garments used for protection from fire | 5 |
| 6113.00.40 | - Other protective work garments | 20 |
| 6113.00.90 | - Other | 20 |
| 61.14 | Other garments, knitted or crocheted | |
| 6114.20.00 | - Of cotton | 20 |
| 6114.30 | - Of man-made fibres: | |
| 6114.30.20 | - - Garments used for protection from fire | 5 |
| 6114.30.90 | - - Other | 20 |
| 6114.90 | - Of other textile materials: | |
| 6114.90.10 | - - Of wool or fine animal hair | 20 |
| 6114.90.90 | - - Other | 20 |
| 61.15 | Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted | |
| 6115.10 | - Graduated compression hosiery (for example, stockings for varicose veins): | |
| 6115.10.10 | - - Stockings for varicose veins, of synthetic fibres | 20 |
| 6115.10.90 | - - Other | 20 |
| - Other panty hose and tights: | ||
| 6115.21.00 | - - Of synthetic fibres, measuring per single yarn less than 67 decitex | 20 |
| 6115.22.00 | - - Of synthetic fibres, measuring per single yarn 67 decitex or more | 20 |
| 6115.29 | - - Of other textile materials: | |
| 6115.29.10 | - - - Of cotton | 20 |
| 6115.29.90 | - - - Other | 20 |
| 6115.30 | - Other women's full-length or knee-length hosiery, measuring per single yarn less than 67 decitex: | |
| 6115.30.10 | - - Of cotton | 20 |
| 6115.30.90 | - - Other | 20 |
| - Other: | ||
| 6115.94.00 | - - Of wool or fine animal hair | 20 |
| 6115.95.00 | - - Of cotton | 20 |
| 6115.96.00 | - - Of synthetic fibres | 20 |
| 6115.99.00 | - - Of other textile materials | 20 |
| 61.16 | Gloves, mittens and mitts, knitted or crocheted | |
| 6116.10 | - Impregnated, coated, covered or laminated with plastics or rubber: | |
| 6116.10.10 | - - Divers' gloves | 20 |
| 6116.10.90 | - - Other | 20 |
| - Other: | ||
| 6116.91.00 | - - Of wool or fine animal hair | 20 |
| 6116.92.00 | - - Of cotton | 20 |
| 6116.93.00 | - - Of synthetic fibres | 20 |
| 6116.99.00 | - - Of other textile materials | 20 |
| 61.17 | Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories | |
| 6117.10 | - Shawls, scarves, mufflers, mantillas, veils and the like: | |
| 6117.10.10 | - - Of cotton | 20 |
| 6117.10.90 | - - Other | 20 |
| 6117.80 | - Other accessories: | |
| - - Ties, bow ties and cravats: | ||
| 6117.80.11 | - - - Of wool or fine animal hair | 20 |
| 6117.80.19 | - - - Other | 20 |
| 6117.80.20 | - - Wrist bands, knee bands or ankle bands | 20 |
| 6117.80.90 | - - Other | 20 |
| 6117.90.00 | - Parts | 20 |
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