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, trousers, etc., but excludes knitted or crocheted garments (Chapter 61) as well as quilted products, medical garments, etc. Goods of this chapter are usually made of woven fabrics, such as cotton, wool, man-made fibers, etc. Heading 6204 specifically covers women's or girls' suits, ensembles, jackets, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than knitted or crocheted). "Jackets" refers to garments worn on the upper body, such as shirts, blouses, T-shirts, etc., but attention must be paid to distinguishing them from dresses, suits, etc. The first 2 digits 62: indicates Chapter 62, i.e., garments and clothing accessories not knitted or crocheted. Digits 3-4, 04: indicates heading 6204, specifically women's or girls' suits, ensembles, jackets, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts. Digits 5-6, 32: indicates subheading 6204.32, i.e., women's or girls' jackets of cotton. "Of cotton" means the textile material with the highest cotton content by weight, "women's or girls'" means styles suitable for women, and "jackets" means garments worn on the upper body, not suits or dresses. The goods are women's jackets, made of cotton, not knitted or crocheted, therefore classified under 6204.32. If knitted or crocheted, they should be classified under Chapter 61 (e.g., 6106.10); if women's dresses, under 6204.42; if women's shirts, under 6206.30. This code specifically refers to woven cotton women's jackets, distinguished from women's garments of other materials or styles.

Product Name: The Chinese and foreign language names of the declared goods, which should be specific and clear, such as "cotton women's shirt", "cotton women's blouse", etc., avoiding the general term "women's jacket". Material: Declare the fabric composition and content, such as "100% cotton", "65% cotton 35% polyester", which must be declared by weight percentage to determine whether it falls under the cotton subheading. Style: Describe the garment style, such as shirt-style, blouse-style, T-shirt style, etc., whether it has a collar, sleeve length, placket, etc., to distinguish jackets from dresses, suits, etc. Brand: Declare the brand name (if no brand, fill in "no brand"). Brand is important information for customs intellectual property protection and must be consistent with the authorization status. Article Number: Declare the article number designated by the manufacturer or exporter, to facilitate customs inspection and traceability. Weaving Method: Declare the weaving method, such as "woven" (woven) or "knitted". This code applies only to woven. Gender: Declare the applicable gender, such as "women's", which must be consistent with the style design, avoiding misreporting men's wear as women's wear. Product Name: cotton women's shirt; Material: 100% cotton; Style: long-sleeved shirt, with collar, front opening; Brand: ABC; Article Number: W12345; Weaving Method: woven; Gender: women's. Incorrectly classifying knitted women's jackets under 6204.32, when they should actually be classified under 6106.10. Failure to accurately declare cotton content, leading to incorrect subheading classification, e.g., if cotton content is less than 50%, it should be classified under other material subheadings. Misreporting women's dresses as jackets; dresses should be classified under 6204.42.

The core basis for classification is: 1. The goods are women's jackets, not dresses, suits, etc.; 2. The weaving method is woven (not knitted or crocheted); 3. The material is mainly cotton, i.e., cotton accounts for the highest proportion by weight. Reference should also be made to the "Import and Export Tariff" and the "Explanatory Notes to the Harmonized System" for the definition of "jackets", which generally refers to garments worn on the upper body, excluding vests, underwear, etc. 6106.10 Women's or girls' blouses, knitted or crocheted: Different weaving method: 6106 is knitted or crocheted, 6204 is woven; if it is a knitted cotton women's jacket, it should be classified under 6106.10. 6204.42 Women's or girls' dresses of cotton: Different style: 6204.42 is dresses, i.e., one-piece garments covering both upper and lower body; 6204.32 is jackets, covering only the upper body. 6206.30 Women's or girls' blouses, shirts and shirt-blouses of cotton: 6206 is women's shirts, usually referring to formal shirts, while 6204.32 jackets cover a broader range, including blouses, T-shirts, etc.; however, if it meets the definition of a shirt, it may be classified under 6206 with priority. 6204.33 Women's or girls' jackets of synthetic fibers: Different material: 6204.33 is of synthetic fibers, 6204.32 is of cotton; if cotton content does not exceed 50%, it should be classified under 6204.33. 6211.42 Other garments, women's or girls', of cotton: 6211 is other garments, such as sportswear, workwear, etc.; if the jacket has special functions (such as protective), it may be classified under 6211. Confirm the goods are woven, not knitted. Confirm whether cotton content is the highest. Confirm the style is a jacket, not a dress or suit. Confirm the gender is women's. Confirm whether it is special-function clothing.

How to check the import tariff rate for 6204.32? It can be checked through the official website of the General Administration of Customs of China, the International Trade Single Window, or the "Import and Export Tariff of the People's Republic of China". The rate varies by country, trade agreement, and annual adjustments; it is recommended to refer to the latest tariff. What is the difference in classification between cotton women's jackets and cotton women's shirts? Shirts usually refer to formal styles with collar, front opening, cuffs, etc., classified under 6206; while 6204.32 jackets include a broader range of styles, such as blouses, T-shirts, etc. If it meets the definition of a shirt, it should be classified under 6206 with priority. If a women's jacket contains 5% spandex, does it affect classification? Classification is based on the textile material with the greatest weight. If cotton content is still the highest, it is classified under 6204.32; if spandex mixed with other materials results in cotton not being the highest, it is classified according to the main material. Which code should knitted cotton women's jackets be classified under? Knitted or crocheted cotton women's jackets should be classified under Chapter 61, specifically 6106.10 (women's or girls' blouses, knitted or crocheted) or 6109.10 (knitted T-shirts), etc., depending on the style. How to fill in the brand when declaring? If there is a brand, fill in the brand name; if no brand, fill in "no brand". If produced under authorization, an authorization letter must be provided. Brand is a key focus of customs intellectual property protection and must be declared truthfully. Does 6204.32 include women's vests? No. Vests are usually classified under 6109 (knitted) or 6211 (woven). 6204.32 jackets refer to garments with sleeves or sleeveless but not vest-style. How to determine whether a women's jacket is woven or knitted? Observe the fabric structure: woven fabric has interwoven warp and weft, relatively flat; knitted fabric has interlocking loops, with elasticity. You can also check the wash label or ask the manufacturer. Does 6204.32 exported to the United States apply additional tariffs? Check the U.S. HTSUS and the latest additional tariff list. During the U.S.-China trade friction, some garments were subject to additional tariffs. It is recommended to confirm through the U.S. Customs official website or a professional consultant.