Appendix II — Preferential import tariff

Attached to Decree No. 26/2023/ND-CP

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Section/Chapter notes

Articles of apparel and clothing accessories, not knitted or crocheted

Notes.

1. This Chapter applies only to made-up articles of any textile fabric other than wadding, excluding knitted or crocheted articles (other than those of heading 62.12).

2. This Chapter does not cover:

(a) Worn clothing or other worn articles of heading 63.09; or

(b) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21).

3. For the purposes of headings 62.03 and 62.04:

(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 62.07 or 62.08) 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 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 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 62.11.

4. Headings 62.05 and 62.06 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment. Heading 62.05 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. For the purposes of heading 62.09:

(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 62.09 and in other headings of this Chapter are to be classified in heading 62.09.

6. Articles which are, prima facie, classifiable both in heading 62.10 and in other headings of this Chapter, excluding heading 62.09, are to be classified in heading 62.10.

7. For the purposes of heading 62.11, "ski suits" means garments or sets of garments which, by their general appearance and texture, are used 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. Scarves and articles of the shawl type, square or approximately square, of which no side exceeds 60 cm, are to be classified as handkerchiefs (heading 62.13). Handkerchiefs of which any side exceeds 60 cm are to be classified in heading 62.14.

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. This provision does 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 62 — Articles of apparel and clothing accessories, not knitted or crocheted

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Commodity codeDescription of goodsDuty rate (%)
62.01Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.03
6201.20- Of wool or fine animal hair:
6201.20.10- - Overcoats, raincoats, car-coats, cloaks, capes, ponchos, three-quarter coats, greatcoats, hooded capes, duffel coats, trench coats, gabardines and padded waistcoats20
6201.20.90- - Other20
6201.30- Of cotton:
6201.30.10- - Overcoats, raincoats, car-coats, cloaks, capes, ponchos, three-quarter coats, greatcoats, hooded capes, duffel coats, trench coats, gabardines and padded waistcoats20
6201.30.90- - Other20
6201.40- Of man-made fibres:
6201.40.10- - Overcoats, raincoats, car-coats, cloaks, capes, ponchos, three-quarter coats, greatcoats, hooded capes, duffel coats, trench coats, gabardines and padded waistcoats20
6201.40.90- - Other20
6201.90- Of other textile materials:
- - Of silk:
6201.90.11- - - Overcoats, raincoats, car-coats, cloaks, capes, ponchos, three-quarter coats, greatcoats, hooded capes, duffel coats, trench coats, gabardines and padded waistcoats20
6201.90.19- - - Other20
- - Of ramie:
6201.90.21- - - Overcoats, raincoats, car-coats, cloaks, capes, ponchos, three-quarter coats, greatcoats, hooded capes, duffel coats, trench coats, gabardines and padded waistcoats20
6201.90.29- - - Other20
6201.90.90- - Other20
62.02Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.04
6202.20- Of wool or fine animal hair:
6202.20.10- - Overcoats, raincoats, car-coats, cloaks, capes, ponchos, three-quarter coats, greatcoats, hooded capes, duffel coats, trench coats, gabardines and padded waistcoats20
6202.20.90- - Other20
6202.30- Of cotton:
6202.30.10- - Overcoats, raincoats, car-coats, cloaks, capes, ponchos, three-quarter coats, greatcoats, hooded capes, duffel coats, trench coats, gabardines and padded waistcoats20
6202.30.90- - Other20
6202.40- Of man-made fibres:
6202.40.10- - Overcoats, raincoats, car-coats, cloaks, capes, ponchos, three-quarter coats, greatcoats, hooded capes, duffel coats, trench coats, gabardines and padded waistcoats20
6202.40.90- - Other20
6202.90- Of other textile materials:
6202.90.10- - Of silk20
6202.90.20- - Of ramie20
6202.90.90- - Other20
62.03Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear)
- Suits:
6203.11.00- - Of wool or fine animal hair20
6203.12.00- - Of synthetic fibres20
6203.19- - Of other textile materials:
- - - Of cotton:
6203.19.11- - - - Printed by traditional batik process20
6203.19.19- - - - Other20
- - - Of silk:
6203.19.21- - - - Printed by traditional batik process20
6203.19.29- - - - Other20
6203.19.90- - - Other20
- Ensembles:
6203.22- - Of cotton:
6203.22.10- - - Printed by traditional batik process20
6203.22.90- - - Other20
6203.23.00- - Of synthetic fibres20
6203.29- - Of other textile materials:
6203.29.10- - - Of wool or fine animal hair20
6203.29.90- - - Other20
- Jackets and blazers:
6203.31.00- - Of wool or fine animal hair20
6203.32- - Of cotton:
6203.32.10- - - Printed by traditional batik process20
6203.32.90- - - Other20
6203.33.00- - Of synthetic fibres20
6203.39.00- - Of other textile materials20
- Trousers, bib and brace overalls, breeches and shorts:
6203.41.00- - Of wool or fine animal hair20
6203.42- - Of cotton:
6203.42.10- - - Bib and brace overalls20
6203.42.90- - - Other20
6203.43.00- - Of synthetic fibres20
6203.49- - Of other textile materials:
6203.49.10- - - Of silk20
6203.49.90- - - Other20
62.04Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear)
- Suits:
6204.11.00- - Of wool or fine animal hair20
6204.12- - Of cotton:
6204.12.10- - - Printed by traditional batik process20
6204.12.90- - - Other20
6204.13.00- - Of synthetic fibres20
6204.19- - Of other textile materials:
- - - Of silk:
6204.19.11- - - - Printed by traditional batik process20
6204.19.19- - - - Other20
6204.19.90- - - Other20
- Ensembles:
6204.21.00- - Of wool or fine animal hair20
6204.22- - Of cotton:
6204.22.10- - - Printed by traditional batik process20
6204.22.90- - - Other20
6204.23.00- - Of synthetic fibres20
6204.29- - Of other textile materials:
6204.29.10- - - Of silk20
6204.29.90- - - Other20
- Jackets and blazers:
6204.31.00- - Of wool or fine animal hair20
6204.32- - Of cotton:
6204.32.10- - - Printed by traditional batik process20
6204.32.90- - - Other20
6204.33.00- - Of synthetic fibres20
6204.39- - Of other textile materials:
- - - Of silk:
6204.39.11- - - - Printed by traditional batik process20
6204.39.19- - - - Other20
6204.39.90- - - Other20
- Dresses:
6204.41.00- - Of wool or fine animal hair20
6204.42- - Of cotton:
6204.42.10- - - Printed by traditional batik process20
6204.42.90- - - Other20
6204.43.00- - Of synthetic fibres20
6204.44.00- - Of artificial fibres20
6204.49- - Of other textile materials:
6204.49.10- - - Printed by traditional batik process20
6204.49.90- - - Other20
- Skirts and divided skirts:
6204.51.00- - Of wool or fine animal hair20
6204.52- - Of cotton:
6204.52.10- - - Printed by traditional batik process20
6204.52.90- - - Other20
6204.53.00- - Of synthetic fibres20
6204.59- - Of other textile materials:
6204.59.10- - - Printed by traditional batik process20
6204.59.90- - - Other20
- Trousers, bib and brace overalls, breeches and shorts:
6204.61.00- - Of wool or fine animal hair20
6204.62.00- - Of cotton20
6204.63.00- - Of synthetic fibres20
6204.69.00- - Of other textile materials20
62.05Men’s or boys’ shirts
6205.20- Of cotton:
6205.20.10- - Printed by traditional batik process20
6205.20.20- - Barong Tagalog20
6205.20.90- - Other20
6205.30- Of man-made fibres:
6205.30.10- - Barong Tagalog20
6205.30.90- - Other20
6205.90- Of other textile materials:
6205.90.10- - Of wool or fine animal hair20
- - Other:
6205.90.91- - - Printed by traditional batik process20
6205.90.92- - - Barong Tagalog20
6205.90.99- - - Other20
62.06Women’s or girls’ blouses, shirts and shirt-blouses
6206.10- Of silk or silk waste:
6206.10.10- - Printed by traditional batik process20
6206.10.90- - Other20
6206.20.00- Of wool or fine animal hair20
6206.30- Of cotton:
6206.30.10- - Printed by traditional batik process20
6206.30.90- - Other20
6206.40.00- Of man-made fibres20
6206.90.00- Of other textile materials20
62.07Men’s or boys’ singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles
- Underpants and briefs:
6207.11.00- - Of cotton20
6207.19.00- - Of other textile materials20
- Nightshirts and pyjamas:
6207.21- - Of cotton:
6207.21.10- - - Printed by traditional batik process20
6207.21.90- - - Other20
6207.22.00- - Of man-made fibres20
6207.29- - Of other textile materials:
6207.29.10- - - Of silk20
6207.29.90- - - Other20
- Other:
6207.91.00- - Of cotton20
6207.99- - Of other textile materials:
6207.99.10- - - Of man-made fibres20
6207.99.90- - - Other20
62.08Women’s or girls’ singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles
- Slips and petticoats:
6208.11.00- - Of man-made fibres20
6208.19.00- - Of other textile materials20
- Nightdresses and pyjamas:
6208.21- - Of cotton:
6208.21.10- - - Printed by traditional batik process20
6208.21.90- - - Other20
6208.22.00- - Of man-made fibres20
6208.29- - Of other textile materials:
6208.29.10- - - Printed by traditional batik process20
6208.29.90- - - Other20
- Other:
6208.91- - Of cotton:
6208.91.10- - - Printed by traditional batik process20
6208.91.90- - - Other20
6208.92- - Of man-made fibres:
6208.92.10- - - Printed by traditional batik process20
6208.92.90- - - Other20
6208.99- - Of other textile materials:
6208.99.10- - - Of wool or fine animal hair20
6208.99.90- - - Other20
62.09Babies’ garments and clothing accessories
6209.20- Of cotton:
6209.20.30- - T-shirts, shirts, pyjamas and similar articles20
6209.20.40- - Suits, pants and similar articles20
6209.20.90- - Other20
6209.30- Of synthetic fibres:
6209.30.10- - Suits, pants and similar articles20
6209.30.30- - T-shirts, shirts, pyjamas and similar articles20
6209.30.40- - Clothing accessories20
6209.30.90- - Other20
6209.90.00- Of other textile materials20
62.10Garments, made up of fabrics of heading 56.02, 56.03, 59.03, 59.06 or 59.07
6210.10- Of fabrics of heading 56.02 or 56.03:
- - Protective work garments:
6210.10.11- - - Garments used for protection from chemical substances, radiation or fire20
6210.10.19- - - Other20
6210.10.90- - Other20
6210.20- Other garments, of the type described in heading 62.01:
6210.20.20- - Garments used for protection from fire5
6210.20.30- - Garments used for protection from chemical substances or radiation20
6210.20.40- - Other protective work garments20
6210.20.90- - Other20
6210.30- Other garments, of the type described in heading 62.02:
6210.30.20- - Garments used for protection from fire5
6210.30.30- - Garments used for protection from chemical substances or radiation20
6210.30.40- - Other protective work garments20
6210.30.90- - Other20
6210.40- Other men’s or boys’ garments:
6210.40.10- - Garments used for protection from fire5
6210.40.20- - Garments used for protection from chemical substances or radiation20
6210.40.90- - Other20
6210.50- Other women’s or girls’ garments:
6210.50.10- - Garments used for protection from fire5
6210.50.20- - Garments used for protection from chemical substances or radiation20
6210.50.90- - Other20
62.11Track suits, ski suits and swimwear; other garments
- Swimwear:
6211.11.00- - Men’s or boys’20
6211.12.00- - Women’s or girls’20
6211.20.00- Ski suits20
- Other garments, men’s or boys’:
6211.32- - Of cotton:
6211.32.10- - - Garments for fencing or wrestling20
6211.32.20- - - Pilgrimage robes (Ihram)20
6211.32.90- - - Other20
6211.33- - Of man-made fibres:
6211.33.10- - - Garments for fencing or wrestling20
6211.33.20- - - Garments used for protection from fire5
6211.33.30- - - Garments used for protection from chemical substances or radiation20
6211.33.40- - - Pilgrimage robes (Ihram)20
6211.33.90- - - Other20
6211.39- - Of other textile materials:
6211.39.10- - - Garments for fencing or wrestling20
6211.39.20- - - Garments used for protection from fire5
6211.39.30- - - Garments used for protection from chemical substances or radiation20
6211.39.40- - - Pilgrimage robes (Ihram)20
6211.39.90- - - Other20
- Other women’s or girls’ garments:
6211.42- - Of cotton:
6211.42.10- - - Garments for fencing or wrestling20
6211.42.20- - - Prayer cloaks20
6211.42.30- - - Sarong of tubular type20
6211.42.90- - - Other20
6211.43- - Of man-made fibres:
6211.43.10- - - Surgical gowns20
6211.43.20- - - Prayer cloaks20
6211.43.30- - - Anti-explosive protective suits20
6211.43.40- - - Garments for fencing or wrestling20
6211.43.50- - - Garments used for protection from chemical substances, radiation or fire20
6211.43.60- - - Flyers' coveralls20
6211.43.70- - - Sarong of tubular type20
6211.43.90- - - Other20
6211.49- - Of other textile materials:
6211.49.10- - - Garments for fencing or wrestling20
6211.49.20- - - Garments used for protection from chemical substances, radiation or fire20
- - - Prayer cloaks:
6211.49.31- - - - Of wool or of fine animal hair20
6211.49.39- - - - Other20
6211.49.50- - - Sarong of tubular type20
6211.49.60- - - Other, of wool or fine animal hair20
6211.49.90- - - Other20
62.12Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted
6212.10- Brassieres:
- - Of cotton:
6212.10.11- - - Mastectomy bra (post breast surgery bra)20
6212.10.19- - - Other20
- - Of other textile materials:
6212.10.91- - - Mastectomy bra (post breast surgery bra)20
6212.10.99- - - Other20
6212.20- Girdles and panty-girdles:
6212.20.10- - Of cotton20
6212.20.90- - Of other textile materials20
6212.30- Corselettes:
6212.30.10- - Of cotton20
6212.30.90- - Of other textile materials20
6212.90- Other:
- - Of cotton:
6212.90.11- - - Compression garments of a kind used for the treatment of scar tissue and skin grafts20
6212.90.12- - - Athletic supporters20
6212.90.19- - - Other20
- - Of other textile materials:
6212.90.91- - - Compression garment of a kind used for the treatment of scar tissue and skin grafts20
6212.90.92- - - Athletic supporters20
6212.90.99- - - Other20
62.13Handkerchiefs
6213.20- Of cotton:
6213.20.10- - Printed by the traditional batik process20
6213.20.90- - Other20
6213.90- Of other textile materials:
- - Of silk or silk waste:
6213.90.11- - - Printed by the traditional batik process20
6213.90.19- - - Other20
- - Other:
6213.90.91- - - Printed by the traditional batik process20
6213.90.99- - - Other20
62.14Shawls, scarves, mufflers, mantillas, veils and the like
6214.10- Of silk or silk waste:
6214.10.10- - Printed by the traditional batik process20
6214.10.90- - Other20
6214.20.00- Of wool or fine animal hair20
6214.30- Of synthetic fibres:
6214.30.10- - Printed by the traditional batik process20
6214.30.90- - Other20
6214.40- Of artificial fibres:
6214.40.10- - Printed by the traditional batik process20
6214.40.90- - Other20
6214.90- Of other textile materials:
6214.90.10- - Printed by the traditional batik process20
6214.90.90- - Other20
62.15Ties, bow ties and cravats
6215.10- Of silk or silk waste:
6215.10.10- - Printed by the traditional batik process20
6215.10.90- - Other20
6215.20- Of man-made fibres:
6215.20.10- - Printed by the traditional batik process20
6215.20.90- - Other20
6215.90- Of other textile materials:
6215.90.10- - Printed by the traditional batik process20
6215.90.90- - Other20
62.16Gloves, mittens and mitts
6216.00.10- Protective work gloves, mittens and mitts20
- Other:
6216.00.91- - Of wool or fine animal hair20
6216.00.92- - Of cotton20
6216.00.99- - Other20
62.17Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 62.12
6217.10- Accessories:
6217.10.10- - Judo belts20
6217.10.90- - Other20
6217.90.00- Parts20

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