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, skirts, etc., but excludes knitted or crocheted garments (Chapter 61) as well as wadding products, medical surgical masks, and other special items. The headings within the chapter are divided by garment type and gender, making it a commonly emphasized chapter in customs classification. Heading 6204 covers women's suits, ensembles, jackets, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (excluding swimwear and ski wear). Under this heading, further subdivision is made by specific garment type and fabric material, making it the core heading for classifying women's woven garments. Code 620461 is a 6-digit subheading: the first 2 digits '62' represent Chapter 62 (garments and clothing accessories not knitted or crocheted); digits 3-4 '04' represent heading 6204 (women's suits, ensembles, jackets, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts); digits 5-6 '61' represent subheading 6204.61, specifically women's trousers and breeches of wool or fine animal hair. The 5th digit '6' indicates trousers, bib and brace overalls, breeches and shorts category, and the 6th digit '1' indicates the material is wool or fine animal hair. The product is women's trousers, made of wool or fine animal hair fabric, and not knitted or crocheted, therefore classified under Chapter 62. Under heading 6204, it is further classified into 6204.61 based on garment type (trousers) and material (wool or fine animal hair). Adjacent codes such as 6204.62 for women's trousers of cotton, and 6204.63 for women's trousers of synthetic fibres, differ in material.

Product Name: The Chinese and English names of the declared goods, which should be accurately described as 'women's trousers' or 'women's breeches', and indicate the material as wool or fine animal hair. Brand Type: Fill in the brand attribute, such as 'no brand', 'domestic brand', 'foreign brand (OEM production)', 'foreign brand (other)', etc. Export Preference Status: Fill in according to the actual trade situation, such as 'export goods do not enjoy preferential tariffs in the final destination country', 'enjoy preferential tariffs', etc. Composition Content: Declare the percentage content of wool or fine animal hair in the fabric, as well as the blending ratio with other fibres, such as 'wool 70%, polyester 30%'. Brand (Chinese and Foreign Names): Fill in the actual brand name of the goods; if no brand, fill in 'none'. Item Number: Fill in the item number designated by the manufacturer or exporter to facilitate identification of the specific style. Style: Describe the specific style of the trousers, such as 'straight-leg pants', 'wide-leg pants', 'breeches', etc. Whether Knitted or Crocheted: Clearly declare 'not knitted or crocheted' to distinguish from Chapter 61 goods. Product Name: Women's wool trousers; Brand Type: Foreign brand (OEM production); Export Preference Status: Export goods do not enjoy preferential tariffs in the final destination country; Composition Content: Wool 80%, Polyester 20%; Brand: UNIQLO; Item Number: W-12345; Style: Straight-leg trousers; Whether Knitted or Crocheted: Not knitted or crocheted. Incorrectly classifying wool-blend trousers by main material; if wool content is less than 50%, they may be classified under other subheadings. Ignoring the declaration of 'not knitted or crocheted', leading to erroneous classification under Chapter 61. Brand type filled in non-standardly, such as mistakenly filling 'no brand' as 'other'.

The core basis for classification is the 'Import and Export Tariff' and the 'Harmonized Commodity Description and Coding System Explanatory Notes'. First, determine whether the garment is knitted or crocheted; if not knitted or crocheted, classify under Chapter 62; second, classify under heading 6204 based on gender (women's); then classify under subheading 6204.6 based on garment type (trousers); finally classify under 6204.61 based on material (wool or fine animal hair). Material determination is based on the content of wool or fine animal hair in the fabric, usually by weight. 620462 Women's trousers of cotton: Material is cotton, whereas 620461 is wool or fine animal hair. If cotton content exceeds wool, classify under 620462. 620463 Women's trousers of synthetic fibres: Material is synthetic fibres, such as polyester, nylon, etc. If synthetic fibre content is highest, classify under 620463. 620469 Women's trousers of other textile materials: Applicable to textile materials other than wool, cotton, synthetic fibres, artificial fibres, such as silk, linen, etc. 610461 Knitted or crocheted women's trousers of wool: Knitted or crocheted garments are classified under Chapter 61, whereas not knitted or crocheted are under Chapter 62. Confirm whether the fabric is not knitted or crocheted? Confirm whether the garment is women's? Confirm whether it is trousers or breeches? Confirm whether wool or fine animal hair is the predominant material? Confirm whether declaration elements such as brand and composition are accurate?

How to determine whether women's trousers are classified under 620461 or 620462? The key is which textile material has the highest content in the fabric. If wool or fine animal hair has the highest content by weight, classify under 620461; if cotton content is highest, classify under 620462. If blended, a composition test report is required. Wool-blend women's trousers with 45% wool and 55% polyester, which code should they be classified under? Since polyester (synthetic fibre) content is highest, they should be classified under 620463 (women's trousers of synthetic fibres), not 620461. Classification is based on the textile material with the highest content. Which code are knitted wool women's trousers classified under? Knitted or crocheted garments are classified under Chapter 61, specifically 610461 (knitted or crocheted women's trousers of wool). Note the distinction from 620461, which is not knitted or crocheted. When declaring 620461, how should the composition content be filled in? Fill in the types and percentages of all textile materials, such as 'wool 60%, polyester 40%'. If wool content is highest, classify under 620461. Composition content is an important basis for customs classification. Are women's breeches also classified under 620461? Yes, the subheading text of 620461 includes trousers and breeches. Breeches usually refer to tight-fitting pants worn for horseback riding; if made of wool or fine animal hair, they are classified under 620461. How to check the tariff rate when importing goods under 620461? The latest tariff rates can be checked through the General Administration of Customs website, China International Trade Single Window, or the 'Import and Export Tariff'. Rates may vary due to trade agreements, origin, etc.; it is recommended to refer to the customs system at the time of declaration. What is the difference between 620461 and 620469? 620461 specifically refers to women's trousers of wool or fine animal hair; 620469 is women's trousers of other textile materials, such as silk, linen, etc. If the material is not wool, cotton, synthetic fibres, or artificial fibres, classify under 620469. What are the consequences of incorrect classification? Incorrect classification may lead to underpayment or evasion of tariffs and value-added tax; customs may require supplementary payment and impose fines according to law. In serious cases, it may affect the enterprise's credit rating. It is recommended to declare truthfully and retain relevant evidence.