HS Code for Girls' cotton knit jacket

The classification of a girls' cotton knit jacket under HS code 6104.32 is determined by its material composition, construction method, and intended user. According to the General Rules for the Interpretation (GRI) of the Harmonized System, specifically GRI 1 and 6, products are classified based on the terms of the headings and subheadings. Chapter 61 covers articles of apparel and clothing accessories that are knitted or crocheted. Within this chapter, heading 6104 is reserved for women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches, and shorts. The subheading 6104.32 specifically identifies jackets where cotton is the predominant textile material by weight. To qualify for this code, the garment must be a jacket—typically an outer garment extending to the waist or hips, designed to be worn over other clothing—and it must be constructed from knitted cotton fabric. This classification applies regardless of whether the jacket features a full front opening, buttons, or a zipper, provided the primary fabric is knitted cotton and it does not meet the criteria for heavier outdoor coats.

Products Included

• Knitted cotton blazers for girls
• Zip-up cotton knit jackets
• Knitted cotton boleros and shrugs
• Cotton knit cardigans designed as outerwear
• Lightweight knitted cotton bombers
• Knitted cotton track jackets for girls

Common Misclassification

A frequent error is classifying these items under HS code 6204.32, which is for woven cotton jackets. The primary difference lies in the fabric construction; 6104.32 requires a knitted or crocheted structure, whereas 6204.32 is for woven fabrics. Another common mistake is using HS code 6102.20, which covers overcoats, car-coats, capes, and cloaks. While 6102 is for outdoor garments, it is generally reserved for heavier protective clothing designed to be worn over all other apparel to protect against weather, whereas 6104.32 covers lighter jackets intended for general wear.

FAQ

What is the HS code for girls' cotton knit jacket?

The correct HS code for a girls' cotton knit jacket is 6104.32, which covers knitted or crocheted jackets for women or girls made of cotton.

What is the difference between 6104 and 6102?

HS code 6104 is used for standard jackets, blazers, and indoor-style outerwear, while 6102 is reserved for heavier protective outerwear like overcoats, raincoats, and capes.