Chapter 61 covers knitted or crocheted apparel and clothing accessories, including knitted jackets, suits, ensembles, shirts, underwear, pajamas, sportswear, etc. Goods in this chapter must be made by knitting or crocheting, which distinguishes them from non-knitted apparel in Chapter 62. Knitted fabrics have characteristics such as elasticity and breathability, and are widely used for daily wear. This chapter subdivides tariff headings by gender, style, and material, and is an important classification chapter in apparel trade. Heading 6103 covers men's or boys' suits, ensembles, jackets, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. The apparel under this heading is all for men or boys and is made by knitting or crocheting. Depending on the material, it is further subdivided into subheadings for wool, cotton, synthetic fibers, other textile materials, etc. Trousers include all lengths, but swimwear is excluded. Code 610349 is a 6-digit subheading: the first 2 digits "61" indicate Chapter 61 (knitted or crocheted apparel); digits 3-4 "03" indicate heading 6103 (men's suits, ensembles, jackets, trousers, etc.); digits 5-6 "49" indicate subheading 610349, namely men's trousers "of other textile materials." Among these, "4" represents other textile materials (not wool, not cotton, not synthetic fibers), and "9" is the sequential number. Therefore, this code specifically refers to knitted men's trousers made of textile materials other than wool, cotton, or synthetic fibers (such as silk, flax, regenerated fibers, etc.). The goods are knitted men's trousers, and the material is not wool, cotton, or synthetic fibers, so they are classified under 610349. The adjacent code 610341 is for wool, 610342 for cotton, and 610343 for synthetic fibers, all of which are excluded because of different materials. At the same time, non-knitted men's trousers should be classified under 6203, while women's trousers should be classified under 6104. Therefore, this code accurately corresponds to knitted men's trousers of other textile materials.

Product Name: The specific name of the declared goods, such as "men's knitted trousers," which must be consistent with the code description. Brand: Fill in the brand of the goods; if there is no brand, write "unbranded," and it must be consistent with the actual goods. Style: Describe the trouser type, such as trousers, shorts, breeches, etc., and it must be clearly stated as trousers. Material Composition: List the types and percentages of textile materials in detail, such as "55% flax 45% viscose fiber." Weaving Method: Clearly state "knitted" or "crocheted"; do not write "woven." Gender: Fill in "men's," and it must be consistent with the code. Item Number: Fill in the manufacturer's or exporter's item number for easy identification. Product Name: men's knitted trousers; Brand: unbranded; Style: trousers; Material Composition: 55% flax 45% viscose fiber; Weaving Method: knitted; Gender: men's; Item Number: M2024-01. Incorrectly classifying knitted men's trousers under 6203 (non-knitted), ignoring the weaving method. The material composition declaration is not specific and does not list the specific textile materials, making it impossible to determine the subheading. Incorrectly declaring men's as women's, leading to incorrect classification under 6104.

Core criteria for classification: 1. The weaving method must be knitting or crocheting; 2. The gender is men's; 3. The style is trousers (not shorts, not swimwear); 4. The material is textile materials other than wool, cotton, or synthetic fibers (such as silk, flax, regenerated fibers, etc.). Only when all the above conditions are met is it classified under 610349. If the material is wool, then 610341; if cotton, then 610342; if synthetic fibers, then 610343. 610341 Men's knitted trousers of wool: The material is wool or fine animal hair, while 610349 is other textile materials. 610342 Men's knitted trousers of cotton: The material is cotton, while 610349 is non-cotton materials. 610343 Men's knitted trousers of synthetic fibers: The material is synthetic fibers, while 610349 is non-synthetic fibers. 620349 Men's non-knitted trousers of other textile materials: The weaving method is non-knitted (woven), while 610349 is knitted. 610469 Women's knitted trousers of other textile materials: The gender is women's, while 610349 is men's. Is it knitted or crocheted? Is it men's? Is it trousers (not shorts)? Is the material not wool, not cotton, not synthetic fibers? Is swimwear excluded?

How can I check the import tariff rate for 610349? You can check the MFN rate, general rate, VAT rate, etc. by entering HS code 610349 on the General Administration of Customs website, China International Trade Single Window, or third-party query platforms. Note that tariff rates may be adjusted with policy changes, and the latest published rates should prevail. What is the main difference between 610349 and 610343? The main difference lies in the material: 610343 is of synthetic fibers, while 610349 is of other textile materials (such as silk, flax, regenerated fibers, etc.). When declaring, accurate material composition must be provided to determine classification. If knitted men's trousers contain elastane, does it affect classification? Elastane (such as spandex) is usually used as an auxiliary material. If the content is low, it does not affect the determination of the main material. However, if elastane is the main material, it may be classified as synthetic fibers. It must be determined based on the percentage composition. How should the material composition be filled in during declaration? The types and percentages of all textile materials should be filled in, such as "55% flax 45% viscose fiber." If non-textile materials are included (such as metal accessories), they must be separately explained. What is the export tax rebate rate for 610349? The export tax rebate rate must be checked according to the latest regulations of the State Taxation Administration, and may differ by material. It can be checked through the electronic tax bureau or a tax rebate agent, and the actual declaration shall prevail. If the trousers are knitted but have some woven splicing, how should they be classified? According to the General Rules for the Interpretation of the Harmonized System, if the knitted part constitutes the essential character, they are classified as knitted; if the woven part constitutes the essential character, they are classified as woven. A comprehensive judgment must be made based on area, value, etc. Does 610349 include men's knitted shorts? It does not include them. 610349 refers only to trousers. Shorts should be classified under 610343 (of synthetic fibers) or 610349? In fact, shorts are classified under other subheadings under 6103. For example, 610343 is for trousers, and shorts should be classified under 610349? According to the HS, 6103 includes trousers and shorts, but subheading 610343 is specifically for trousers, and shorts are classified under 610349? This needs verification: the subheadings of 6103 are divided by material, and trousers and shorts are under the same subheading. However, 610349 is described as "trousers." In fact, in the HS, the subheadings of 6103 include trousers and shorts, but the specific subheading name may be "trousers, breeches and shorts." Therefore, 610349 includes shorts. But the question asks whether it includes them, and the answer should be that it includes them. How can I avoid incorrectly classifying 610349 under 620349? The key is to confirm the weaving method: knitted fabrics have a loop structure and good elasticity; woven fabrics are interlaced warp and weft and have no elasticity. You can check the clothing label or perform a simple stretch test. Provide proof of the weaving method when declaring.