Chapter 62 covers garments and clothing accessories not knitted or crocheted, i.e., woven garments. This chapter includes men's, women's and children's coats, suits, shirts, dresses, skirts, trousers, ensembles, etc. It complements Chapter 61 (knitted or crocheted garments), with the key distinction being the weaving process rather than the style. Goods of this chapter are usually made of woven fabrics, such as cotton, man-made fibers, wool, etc. Heading 6204 specifically covers women's (including girls') suits, ensembles, jackets, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches, shorts, etc., not knitted or crocheted. Among these, an ensemble refers to a set of two or more garments matched as a set, worn for everyday informal occasions, usually with the top and bottom made of the same fabric and color or in a coordinated design. The first 2 digits "62" represent Chapter 62: garments and clothing accessories not knitted or crocheted. The 3rd-4th digits "04" represent heading 6204: women's (girls') suits, ensembles, jackets, dresses, etc., not knitted or crocheted. The 5th-6th digits "23" are the subheading: specifically referring to women's ensembles of man-made fibers. Within 6204, "2" indicates man-made fibers, and "3" further specifies ensembles. Therefore, the full meaning of 620423 is: women's ensembles of man-made fibers. This product is classified under 620423 rather than adjacent codes, for the following core reasons: 1) The weaving process is woven (not knitted), so it is classified under Chapter 62 rather than Chapter 61; 2) The gender is women's, so it is classified under 6204 rather than 6203 (men's); 3) The material is man-made fibers, so the subheading is 23 rather than cotton (22) or wool (21); 4) The style is an ensemble, distinct from single garments under 6204 such as dresses (6204.4) and skirts (6204.5).

Product Name: The Chinese and foreign language names of the declared goods, which should accurately reflect the garment style, such as "women's ensembles of man-made fibers." Brand Type: Fill in the brand name (if no brand, write "unbranded"), and information such as whether it is OEM production. Material Composition: List in detail the fiber composition and content of the shell fabric and lining, such as "100% polyester." Weaving Method: Indicate "woven" or "woven fabric" to distinguish from knitted garments. Style Details: Describe the number of pieces included in the ensemble and the style, such as "one jacket + one pair of trousers, the jacket with lapels, the trousers straight-leg." Applicable Gender: Specify "women's" or "girls'," which affects subheading determination. Packaging Specifications: Fill in the quantity per carton and packaging method (such as plastic bags, cartons), used for customs statistics and inspection. Country of Origin: The country or region of manufacture, affecting tariffs and the application of trade agreements. Product Name: women's ensembles of man-made fibers; Brand Type: unbranded; Material Composition: 100% polyester (shell fabric), 100% polyester (lining); Weaving Method: woven; Style Details: two-piece set, top is a long-sleeved cardigan, bottom is trousers; Applicable Gender: women's; Packaging Specifications: 20 sets per carton, individually packaged in plastic bags; Country of Origin: China. Incorrectly declaring woven as knitted, leading to erroneous classification under Chapter 61 and causing classification errors. Writing only "man-made fiber" for the material without specifying the exact fiber, which may affect subheading determination. Unclear description of the ensemble composition, such as failing to state how many pieces are included, which may result in classification as a single garment.

The core basis for classification is the Import and Export Tariff and the HS Explanatory Notes. First, determine the chapter according to the weaving method: woven goes to Chapter 62, knitted goes to Chapter 61. Second, determine the heading according to gender and style: women's ensembles go to 6204, men's to 6203. Third, determine the subheading according to material: man-made fibers go to 620423, cotton to 620422, wool to 620421. An ensemble is defined as: a set of two or more garments matched as a set, worn for everyday informal occasions, usually with the top and bottom made of the same fabric and color or in a coordinated design. 620413 Women's suits of man-made fibers: Suits are worn on formal occasions, with the top being a suit-style jacket and the bottom being trousers or a skirt, usually made of worsted fabric; ensembles are for everyday casual wear, with more relaxed styles. 620423 Women's ensembles of man-made fibers: This code is the current code, which needs to be distinguished from 620413 for formal versus casual, and from 620429 for other materials. 620443 Women's dresses of man-made fibers: A dress is a single-piece one-piece garment, while an ensemble is two or more separate pieces matched together; the core difference lies in the number of pieces and the way they are matched. 620463 Women's trousers of man-made fibers: Trousers are a single bottom garment; if the trousers in an ensemble are declared separately, they are classified under this code, but as part of an ensemble they should be classified as a whole. 610423 Women's knitted ensembles of man-made fibers: The distinction between knitted and woven: 610423 is knitted, 620423 is woven; different weaving methods lead to different chapters. Has it been confirmed that the weaving method is woven rather than knitted? Is it clearly women's rather than men's or unisex? Is the fabric composition mainly man-made fibers? Does it contain two or more pieces matched as a set? Is it an everyday ensemble rather than a formal suit?

How to determine whether a set of garments is an ensemble or a suit? An ensemble is worn on everyday informal occasions, with a casual style and diverse fabrics; a suit is worn on formal occasions, with the top being a suit-style jacket and the bottom being trousers or a skirt, usually made of worsted wool or wool-like man-made fibers. If the top has suit features such as lapels, shoulder pads, and cuff buttons, and the bottom is trousers, it is classified as a suit (620413); if the style is casual, such as a cardigan with trousers, it is classified as an ensemble (620423). How should the fabric composition of women's ensembles of man-made fibers be declared? The fiber composition and content of the shell fabric and lining should be listed in detail, such as "Shell fabric: 100% polyester; Lining: 100% polyester." If blended, the percentage of each component should be indicated, such as "65% polyester, 35% cotton." Note that man-made fibers include polyester, nylon, acrylic, etc., and should not be written vaguely as "man-made fiber." Can the top and bottom of an ensemble be declared separately? According to the General Rules for the Interpretation of the Harmonized System, ensembles put up for retail sale as a set should be classified as a whole and declared as an ensemble. If declared separately, the top may be classified under 6204.3 (jackets) and the bottom under 6204.6 (trousers), but this would change the original classification and may affect tariff treatment. It is recommended to declare as a whole according to the actual state as presented. How to distinguish knitted from woven? Knitted fabrics are formed by looping yarns, have good elasticity, and have a loop structure; woven fabrics are formed by interlacing warp and weft yarns, have a tight structure, and have no loops. This can be determined by observing the fabric surface texture or pulling. If knitted, it should be classified under Chapter 61 (such as 610423); if woven, under Chapter 62 (620423). What is the export tax rebate rate for this code? The export tax rebate rate is adjusted with national policies, and the latest Export Tax Rebate Rate Database should be consulted. It can be queried through the official website of the General Administration of Customs or the State Taxation Administration, or the electronic port. Usually the rebate rate for women's ensembles of man-made fibers is around 13%, but the actual query shall prevail. What regulatory documents are required for importing this product? Generally, imports require basic documents such as contract, invoice, packing list, and bill of lading. If a brand is involved, intellectual property authorization is required; if it is a commodity subject to statutory inspection, a customs clearance form is required. The specific regulatory conditions should be queried in the regulatory conditions column corresponding to the code in the Customs Import and Export Tariff, such as "A" representing the inbound goods customs clearance form. How to query the tariff rate for this HS code? You can log in to the official website of the General Administration of Customs of China or the "Internet + Customs" platform, enter the "Import and Export Tariff" query module, input the code 620423, and view the MFN rate, general rate, VAT rate, consumption tax rate, etc. Third-party query tools can also be used, but official data shall prevail. If the top and bottom of an ensemble are made of different materials, how should it be classified? According to the General Rules for the Interpretation of the Harmonized System, if the top and bottom of a set are made of different materials, it is still classified as a whole ensemble, and the subheading is determined by the predominant material or the component with the highest value. If it cannot be determined, refer to the HS Explanatory Notes or apply for advance classification. Usually, the man-made fiber with the largest proportion in the fabric composition prevails.