Chapter 61 covers knitted or crocheted apparel and clothing accessories, including various knitted outerwear, suits, trousers, shirts, underwear, etc. Goods of this chapter must be made by knitting or crocheting, not weaving. Knitted fabrics have characteristics such as elasticity and breathability, distinguishing them from woven apparel of Chapter 62. This chapter is divided into multiple headings, subdivided by garment type and gender. Heading 6103 covers men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. All garments under this heading are for men or boys and are made by knitting or crocheting. Trousers include all types of long and short pants, but attention must be paid to the distinction from headings such as 6104 (women's) and 6105 (men's shirts). First 2 digits 61: indicates Chapter 61, knitted or crocheted apparel. Digits 3-4, 03: indicates heading 6103, specifically men's or boys' trousers, bib and brace overalls, breeches and shorts, knitted or crocheted. Digits 5-6, 42: indicates subheading 610342, further limited to cotton. The 5th digit 4 represents cotton, and the 6th digit 2 represents men's trousers. Therefore, 610342 in its complete meaning is men's trousers, knitted, of cotton. The goods are men's trousers, knitted, of cotton, which conforms to the description of men's trousers under heading 6103, and the material is cotton, so they are classified under 610342. They are not classified under 610343 (of synthetic fibres) or 610349 (of other textile materials), nor under 6104 (women's) or 6203 (men's trousers, woven), because the knitting process and gender are the core distinguishing points.
Chapter
Chapter 61 covers knitted or crocheted apparel and clothing accessories, including various knitted outerwear, suits, trousers, shirts, underwear, etc. Goods of this chapter must be made by knitting or crocheting, not weaving. Knitted fabrics have characteristics such as elasticity and breathability, distinguishing them from woven apparel of Chapter 62. This chapter is divided into multiple headings, subdivided by garment type and gender.
Heading
Heading 6103 covers men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. All garments under this heading are for men or boys and are made by knitting or crocheting. Trousers include all types of long and short pants, but attention must be paid to the distinction from headings such as 6104 (women's) and 6105 (men's shirts).
Digit Breakdown
First 2 digits 61: indicates Chapter 61, knitted or crocheted apparel. Digits 3-4, 03: indicates heading 6103, specifically men's or boys' trousers, bib and brace overalls, breeches and shorts, knitted or crocheted. Digits 5-6, 42: indicates subheading 610342, further limited to cotton. The 5th digit 4 represents cotton, and the 6th digit 2 represents men's trousers. Therefore, 610342 in its complete meaning is men's trousers, knitted, of cotton.
Classification Basis
The goods are men's trousers, knitted, of cotton, which conforms to the description of men's trousers under heading 6103, and the material is cotton, so they are classified under 610342. They are not classified under 610343 (of synthetic fibres) or 610349 (of other textile materials), nor under 6104 (women's) or 6203 (men's trousers, woven), because the knitting process and gender are the core distinguishing points.
📝 Declaration Elements
Product Name: The specific name of the declared goods should be accurately described as men's trousers, knitted, of cotton, avoiding vague generic terms. Brand: Fill in the brand name of the goods; if there is no brand, declare as 'no brand'. The brand must be consistent with the actual goods. Composition Content: Indicate the percentage of cotton content, such as 100% cotton or the specific proportion of cotton blend. Weaving Method: Clearly state knitted or crocheted, distinguishing from woven. It can be further subdivided into knitting types such as weft knitting or warp knitting. Style: Describe the specific style of the trousers, such as straight-leg, slim-fit, sports, etc., but ensure it does not affect classification. Gender: Declare as men's, which must be consistent with design, size, etc. Article Number: Fill in the article number of the manufacturer or exporter for identification. Product Name: Men's trousers, knitted, of cotton; Brand: ABC; Composition Content: 100% cotton; Weaving Method: Knitted (weft knitted); Style: Straight-leg trousers; Gender: Men's; Article Number: M12345. Incorrectly declaring cotton-blend trousers as pure cotton, resulting in inaccurate composition content. Ignoring the difference between knitting and weaving, incorrectly classifying under Chapter 62. Failing to distinguish between men's and women's, incorrectly classifying under heading 6104.
Product Name
The specific name of the declared goods should be accurately described as men's trousers, knitted, of cotton, avoiding vague generic terms.
⚠️ Incorrectly declared as 'sports pants' or 'casual pants', failing to reflect knitting and cotton.
Brand
Fill in the brand name of the goods; if there is no brand, declare as 'no brand'. The brand must be consistent with the actual goods.
⚠️ Mistaking the brand type (such as OEM) as the brand name.
Composition Content
Indicate the percentage of cotton content, such as 100% cotton or the specific proportion of cotton blend.
⚠️ Writing only 'cotton' without providing a percentage, or ignoring other blended components.
Weaving Method
Clearly state knitted or crocheted, distinguishing from woven. It can be further subdivided into knitting types such as weft knitting or warp knitting.
⚠️ Incorrectly declaring knitted as woven, leading to classification errors.
Style
Describe the specific style of the trousers, such as straight-leg, slim-fit, sports, etc., but ensure it does not affect classification.
⚠️ Over-describing the style while ignoring key classification elements.
Gender
Declare as men's, which must be consistent with design, size, etc.
⚠️ Unisex styles incorrectly declared as men's or women's.
Article Number
Fill in the article number of the manufacturer or exporter for identification.
⚠️ Article number inconsistent with the actual goods or missing.
Incorrectly declaring cotton-blend trousers as pure cotton, resulting in inaccurate composition content.
Ignoring the difference between knitting and weaving, incorrectly classifying under Chapter 62.
Failing to distinguish between men's and women's, incorrectly classifying under heading 6104.
🎯 Classification Logic
The core basis for classification is: 1. Knitted or crocheted process; 2. Men's; 3. Trousers; 4. Cotton. All four conditions must be met simultaneously to classify under 610342. If woven, classify under 6203; if women's, classify under 6104; if synthetic fibres, classify under 610343. Cotton is the distinction at the subheading level, and the material must be accurately determined. 610343 Men's trousers, knitted, of synthetic fibres: The material is synthetic fibres, such as polyester, nylon, etc., rather than cotton. Synthetic fibres dominate in the composition content. 610349 Men's trousers, knitted, of other textile materials: The material is textile materials other than cotton and synthetic fibres, such as wool, silk, etc. 610462 Women's trousers, knitted, of cotton: The gender is women's, not men's. It must be judged based on design, size, etc. 620342 Men's trousers, woven, of cotton: The weaving method is woven, not knitted. Woven fabrics have no elasticity and a different structure. Is it confirmed to be knitted or crocheted? Is it confirmed to be men's? Is it confirmed to be trousers? Is it confirmed to be of cotton? Is the composition content accurate?
Basis
The core basis for classification is: 1. Knitted or crocheted process; 2. Men's; 3. Trousers; 4. Cotton. All four conditions must be met simultaneously to classify under 610342. If woven, classify under 6203; if women's, classify under 6104; if synthetic fibres, classify under 610343. Cotton is the distinction at the subheading level, and the material must be accurately determined.
Confused Codes：
610343 - Men's trousers, knitted, of synthetic fibres
The material is synthetic fibres, such as polyester, nylon, etc., rather than cotton. Synthetic fibres dominate in the composition content.
610349 - Men's trousers, knitted, of other textile materials
The material is textile materials other than cotton and synthetic fibres, such as wool, silk, etc.
610462 - Women's trousers, knitted, of cotton
The gender is women's, not men's. It must be judged based on design, size, etc.
620342 - Men's trousers, woven, of cotton
The weaving method is woven, not knitted. Woven fabrics have no elasticity and a different structure.
Self-Check：
✓ Is it confirmed to be knitted or crocheted?
✓ Is it confirmed to be men's?
✓ Is it confirmed to be trousers?
✓ Is it confirmed to be of cotton?
✓ Is the composition content accurate?
❓ FAQ
How to determine whether trousers are knitted or woven? Knitted fabrics are formed by interlooping yarn loops and have elasticity, recovering after stretching; woven fabrics are formed by interlacing warp and weft yarns, have no elasticity, and have a tight structure. You can observe the fabric surface texture: knitted has loop patterns, woven has warp and weft interwoven patterns. You can also check the care label or ask the manufacturer. How are cotton-blend trousers classified? According to HS classification rules, they should be classified according to the predominant material. If the cotton content exceeds 50%, they are usually classified under the cotton subheading; if the synthetic fibre content exceeds 50%, they are classified under the synthetic fibre subheading. The composition percentages must be accurately declared. How to distinguish between men's and women's trousers? Mainly based on design, style, size, and labels. Men's trousers usually have larger sizes, deeper front rise, and straighter styles; women's may have a cinched waist and wider hips. However, unisex styles need to be judged based on the primary target market, and if necessary, refer to the brand's classification. Can knitted men's trousers be classified under 6103? Yes, heading 6103 explicitly includes men's trousers, knitted or crocheted. However, note that if they are special-function pants such as sports pants or ski pants, they may be classified under other headings, such as 6112. How to check the tax rate for 610342? The tax rate must be checked according to the customs tariff of the destination country. It can be checked through the website of the General Administration of Customs of China, the WTO tariff database, or professional customs declaration software. Note that tax rates may change due to trade agreements, country of origin, etc., and the latest tariff should prevail. Can I write 'cotton' for the composition content when declaring? No, the percentage must be indicated, such as '100% cotton' or '60% cotton 40% polyester'. Customs needs to determine classification based on composition content, and vague declarations may lead to rejection or inspection. If the trousers have embroidery or decoration, will it affect classification? Generally no, as long as the main body is men's trousers, knitted, of cotton. However, if the decoration constitutes the essential character, such as extensive bead embroidery, it may be regarded as other goods. It must be judged according to the General Rules for classification. What is the main difference between 610342 and 610343? The main difference lies in the material: 610342 is of cotton, and 610343 is of synthetic fibres. When classifying, it must be judged based on composition content; if cotton content exceeds 50%, classify under 610342; if synthetic fibre exceeds 50%, classify under 610343.
Q: How to determine whether trousers are knitted or woven?
A: Knitted fabrics are formed by interlooping yarn loops and have elasticity, recovering after stretching; woven fabrics are formed by interlacing warp and weft yarns, have no elasticity, and have a tight structure. You can observe the fabric surface texture: knitted has loop patterns, woven has warp and weft interwoven patterns. You can also check the care label or ask the manufacturer.
Q: How are cotton-blend trousers classified?
A: According to HS classification rules, they should be classified according to the predominant material. If the cotton content exceeds 50%, they are usually classified under the cotton subheading; if the synthetic fibre content exceeds 50%, they are classified under the synthetic fibre subheading. The composition percentages must be accurately declared.
Q: How to distinguish between men's and women's trousers?
A: Mainly based on design, style, size, and labels. Men's trousers usually have larger sizes, deeper front rise, and straighter styles; women's may have a cinched waist and wider hips. However, unisex styles need to be judged based on the primary target market, and if necessary, refer to the brand's classification.
Q: Can knitted men's trousers be classified under 6103?
A: Yes, heading 6103 explicitly includes men's trousers, knitted or crocheted. However, note that if they are special-function pants such as sports pants or ski pants, they may be classified under other headings, such as 6112.
Q: How to check the tax rate for 610342?
A: The tax rate must be checked according to the customs tariff of the destination country. It can be checked through the website of the General Administration of Customs of China, the WTO tariff database, or professional customs declaration software. Note that tax rates may change due to trade agreements, country of origin, etc., and the latest tariff should prevail.
Q: Can I write 'cotton' for the composition content when declaring?
A: No, the percentage must be indicated, such as '100% cotton' or '60% cotton 40% polyester'. Customs needs to determine classification based on composition content, and vague declarations may lead to rejection or inspection.
Q: If the trousers have embroidery or decoration, will it affect classification?
A: Generally no, as long as the main body is men's trousers, knitted, of cotton. However, if the decoration constitutes the essential character, such as extensive bead embroidery, it may be regarded as other goods. It must be judged according to the General Rules for classification.
Q: What is the main difference between 610342 and 610343?
A: The main difference lies in the material: 610342 is of cotton, and 610343 is of synthetic fibres. When classifying, it must be judged based on composition content; if cotton content exceeds 50%, classify under 610342; if synthetic fibre exceeds 50%, classify under 610343.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.