Chương 61 — Quần áo và hàng may mặc phụ trợ, dệt kim hoặc móc

Articles of apparel and clothing accessories, knitted or crocheted

Thuế suất lấy từ bản tổng hợp Biểu thuế xuất nhập khẩu do cộng đồng chia sẻ (không rõ đơn vị biên soạn, không phải văn bản chính thức), chốt ngày 05/04/2026, đã cũ hơn 6 tháng. Chỉ để tham khảo, hãy đối chiếu văn bản gốc trước khi khai hải quan. Nguồn dữ liệu

Chú giải chương 61

Xem chú giải chương 61

Tiếng Việt · English

Notes

1. This Chapter applies only to made up knitted or crocheted articles.

2. This Chapter does not cover:

(a) Goods of heading 62.12;

(b) Worn clothing or other worn articles of heading 63.09; or

(c) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21).

3. For the purposes of headings 61.03 and 61.04:

(a) The term “suit” means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising:

All of the components of a “suit” must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.

If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women’s or girls’ suits, the skirt or divided skirt, the other garments being considered separately.

The term “suit” includes the following sets of garments, whether or not they fulfil all the above conditions:

(b) The term “ensemble” means a set of garments (other than suits and articles of heading 61.07, 61.08 or 61.09), composed of several pieces made up in identical fabric, put up for retail sale, and comprising:

All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term “ensemble” does not apply to track suits or ski suits, of heading 61.12.

4. Headings 61.05 and 61.06 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 10 cm x 10 cm. Heading 61.05 does not cover sleeveless garments.

“Shirts” and “shirt-blouses” are garments designed to cover the upper part of the body, having long or short sleeves and a full or partial opening starting at the neckline. “Blouses” are loose-fitting garments also designed to cover the upper part of the body but may be sleeveless and with or without an opening at the neckline. “Shirts”, “shirt-blouses” and “blouses” may also have a collar.

5. Heading 61.09 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment.

6. For the purposes of heading 61.11:

(a) The expression “babies’ garments and clothing accessories” means articles for young children of a body height not exceeding 86 cm;

(b) Articles which are, prima facie, classifiable both in heading 61.11 and in other headings of this Chapter are to be classified in heading 61.11.

7. For the purposes of heading 61.12, “ski suits” means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of:

(a) a “ski overall”, that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or

(b) a “ski ensemble”, that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:

The “ski ensemble” may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.

All the components of a “ski ensemble” must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.

8. Garments which are, prima facie, classifiable both in heading 61.13 and in other headings of this Chapter, excluding heading 61.11, are to be classified in heading 61.13.

9. Garments of this Chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.

Garments which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments.

10. Articles of this Chapter may be made of metal thread.

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Danh mục mã hàng

MãMô tảĐVTNK ưu đãi
- one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and
- one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.
- morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers;
- evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind;
- dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.
- one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and
- one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
- one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and
- one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and brace overall.
6101 Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.03
6101.20.00 - Of cotton chiếc 20%
6101.30.00 - Of man-made fibres chiếc 20%
6101.90.00 - Of other textile materials chiếc 20%
6102 Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.04
6102.10.00 - Of wool or fine animal hair chiếc 20%
6102.20.00 - Of cotton chiếc 20%
6102.30.00 - Of man-made fibres chiếc 20%
6102.90.00 - Of other textile materials chiếc 20%
6103 Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted
6103.10.00 - Suits bộ 20%
- Ensembles:
6103.22.00 - - Of cotton bộ 20%
6103.23.00 - - Of synthetic fibres bộ 20%
6103.29.00 - - Of other textile materials bộ 20%
- Jackets and blazers:
6103.31.00 - - Of wool or fine animal hair chiếc 20%
6103.32.00 - - Of cotton chiếc 20%
6103.33.00 - - Of synthetic fibres chiếc 20%
6103.39 - - Of other textile materials:
6103.39.10 - - - Of ramie, linen or silk chiếc 20%
6103.39.90 - - - Other chiếc 20%
- Trousers, bib and brace overalls, breeches and shorts:
6103.41.00 - - Of wool or fine animal hair chiếc 20%
6103.42.00 - - Of cotton chiếc 20%
6103.43.00 - - Of synthetic fibres chiếc 20%
6103.49.00 - - Of other textile materials chiếc 20%
6104 Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted
- Suits:
6104.13.00 - - Of synthetic fibres bộ 20%
6104.19 - - Of other textile materials:
6104.19.20 - - - Of cotton bộ 20%
6104.19.90 - - - Other bộ 20%
- Ensembles:
6104.22.00 - - Of cotton bộ 20%
6104.23.00 - - Of synthetic fibres bộ 20%
6104.29.00 - - Of other textile materials bộ 20%
- Jackets and blazers:
6104.31.00 - - Of wool or fine animal hair chiếc 20%
6104.32.00 - - Of cotton chiếc 20%
6104.33.00 - - Of synthetic fibres chiếc 20%
6104.39.00 - - Of other textile materials chiếc 20%
- Dresses:
6104.41.00 - - Of wool or fine animal hair chiếc 20%
6104.42.00 - - Of cotton chiếc 20%
6104.43.00 - - Of synthetic fibres chiếc 20%
6104.44.00 - - Of artificial fibres chiếc 20%
6104.49.00 - - Of other textile materials chiếc 20%
- Skirts and divided skirts:
6104.51.00 - - Of wool or fine animal hair chiếc 20%
6104.52.00 - - Of cotton chiếc 20%
6104.53.00 - - Of synthetic fibres chiếc 20%
6104.59.00 - - Of other textile materials chiếc 20%
- Trousers, bib and brace overalls, breeches and shorts:
6104.61.00 - - Of wool or fine animal hair chiếc 20%
6104.62.00 - - Of cotton chiếc 20%
6104.63.00 - - Of synthetic fibres chiếc 20%
6104.69.00 - - Of other textile materials chiếc 20%
6105 Men’s or boys’ shirts, knitted or crocheted
6105.10.00 - Of cotton chiếc 20%
6105.20 - Of man-made fibres:
6105.20.10 - - Of synthetic fibres chiếc 20%
6105.20.20 - - Of artificial fibres chiếc 20%
6105.90.00 - Of other textile materials chiếc 20%
6106 Women’s or girls’ blouses, shirts and shirt-blouses, knitted or crocheted
6106.10.00 - Of cotton chiếc 20%
6106.20.00 - Of man-made fibres chiếc 20%
6106.90.00 - Of other textile materials chiếc 20%
6107 Men’s or boys’ underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted
- Underpants and briefs:
6107.11.00 - - Of cotton chiếc 20%
6107.12.00 - - Of man-made fibres chiếc 20%
6107.19.00 - - Of other textile materials chiếc 20%
- Nightshirts and pyjamas:
6107.21.00 - - Of cotton chiếc/bộ 20%
6107.22.00 - - Of man-made fibres chiếc/bộ 20%
6107.29.00 - - Of other textile materials chiếc/bộ 20%
- Other:
6107.91.00 - - Of cotton chiếc/bộ 20%
6107.99.00 - - Of other textile materials chiếc/bộ 20%
6108 Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted
- Slips and petticoats:
6108.11.00 - - Of man-made fibres chiếc 20%
6108.19 - - Of other textile materials:
6108.19.20 - - - Of wool or fine animal hair chiếc 20%
6108.19.30 - - - Of cotton chiếc 20%
6108.19.40 - - - Of silk chiếc 20%
6108.19.90 - - - Other chiếc 20%
- Briefs and panties:
6108.21.00 - - Of cotton chiếc 20%
6108.22.00 - - Of man-made fibres chiếc 20%
6108.29.00 - - Of other textile materials chiếc 20%
- Nightdresses and pyjamas:
6108.31.00 - - Of cotton chiếc/bộ 20%
6108.32.00 - - Of man-made fibres chiếc/bộ 20%
6108.39.00 - - Of other textile materials chiếc/bộ 20%
- Other:
6108.91.00 - - Of cotton chiếc/bộ 20%
6108.92.00 - - Of man-made fibres chiếc/bộ 20%
6108.99.00 - - Of other textile materials chiếc/bộ 20%
6109 T-shirts, singlets and other vests, knitted or crocheted
6109.10 - Of cotton:
6109.10.10 - - For men or boys chiếc 20%
6109.10.20 - - For women or girls chiếc 20%
6109.90 - Of other textile materials:
6109.90.10 - - For men or boys, of ramie, linen or silk chiếc 20%
6109.90.20 - - For men or boys, of other textile materials chiếc 20%
6109.90.30 - - For women or girls chiếc 20%
6110 Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted
- Of wool or fine animal hair:
6110.11.00 - - Of wool chiếc 20%
6110.12.00 - - Of Kashmir (cashmere) goats chiếc 20%
6110.19.00 - - Other chiếc 20%
6110.20.00 - Of cotton chiếc 20%
6110.30.00 - Of man-made fibres chiếc 20%
6110.90.00 - Of other textile materials chiếc 20%
6111 Babies’ garments and clothing accessories, knitted or crocheted
6111.20.00 - Of cotton kg/chiếc/bộ 20%
6111.30.00 - Of synthetic fibres kg/chiếc/bộ 20%
6111.90 - Of other textile materials:
6111.90.10 - - Of wool or fine animal hair kg/chiếc/bộ 20%
6111.90.90 - - Other kg/chiếc/bộ 20%
6112 Track suits, ski suits and swimwear, knitted or crocheted
- Track suits:
6112.11.00 - - Of cotton kg/chiếc/bộ 20%
6112.12.00 - - Of synthetic fibres kg/chiếc/bộ 20%
6112.19.00 - - Of other textile materials kg/chiếc/bộ 20%
6112.20.00 - Ski suits kg/chiếc/bộ 20%
- Men’s or boys’ swimwear:
6112.31.00 - - Of synthetic fibres kg/chiếc/bộ 20%
6112.39.00 - - Of other textile materials kg/chiếc/bộ 20%
- Women’s or girls’ swimwear:
6112.41 - - Of synthetic fibres:
6112.41.10 - - - Mastectomy swimwear (post breast surgery swimwear) kg/chiếc/bộ 20%
6112.41.90 - - - Other kg/chiếc/bộ 20%
6112.49 - - Of other textile materials:
6112.49.10 - - - Mastectomy swimwear (post breast surgery swimwear) kg/chiếc/bộ 20%
6112.49.90 - - - Other kg/chiếc/bộ 20%
6113 Garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07
6113.00.10 - Divers’ suits (wetsuits) kg/chiếc/bộ 20%
6113.00.30 - Garments used for protection from fire kg/chiếc/bộ 5%
6113.00.40 - Other protective work garments kg/chiếc/bộ 20%
6113.00.90 - Other kg/chiếc/bộ 20%
6114 Other garments, knitted or crocheted
6114.20.00 - Of cotton kg/chiếc/bộ 20%
6114.30 - Of man-made fibres:
6114.30.20 - - Garments used for protection from fire kg/chiếc/bộ 5%
6114.30.90 - - Other kg/chiếc/bộ 20%
6114.90 - Of other textile materials:
6114.90.10 - - Of wool or fine animal hair kg/chiếc/bộ 20%
6114.90.90 - - Other kg/chiếc/bộ 20%
6115 Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted
6115.10 - Graduated compression hosiery (for example, stockings for varicose veins):
6115.10.10 - - Stockings for varicose veins, of synthetic fibres kg/chiếc/đôi 20%
6115.10.90 - - Other kg/chiếc/đôi 20%
- Other panty hose and tights:
6115.21.00 - - Of synthetic fibres, measuring per single yarn less than 67 decitex kg/chiếc/đôi 20%
6115.22.00 - - Of synthetic fibres, measuring per single yarn 67 decitex or more kg/chiếc/đôi 20%
6115.29 - - Of other textile materials:
6115.29.10 - - - Of cotton kg/chiếc/đôi 20%
6115.29.90 - - - Other kg/chiếc/đôi 20%
6115.30 - Other women's full-length or knee-length hosiery, measuring per single yarn less than 67 decitex:
6115.30.10 - - Of cotton kg/chiếc/đôi 20%
6115.30.90 - - Other kg/chiếc/đôi 20%
- Other:
6115.94.00 - - Of wool or fine animal hair kg/chiếc/đôi 20%
6115.95.00 - - Of cotton kg/chiếc/đôi 20%
6115.96.00 - - Of synthetic fibres kg/chiếc/đôi 20%
6115.99.00 - - Of other textile materials kg/chiếc/đôi 20%
6116 Gloves, mittens and mitts, knitted or crocheted
6116.10 - Impregnated, coated, covered or laminated with plastics or rubber:
6116.10.10 - - Divers' gloves kg/chiếc/đôi 20%
6116.10.90 - - Other kg/chiếc/đôi 20%
- Other:
6116.91.00 - - Of wool or fine animal hair kg/chiếc/đôi 20%
6116.92.00 - - Of cotton kg/chiếc/đôi 20%
6116.93.00 - - Of synthetic fibres kg/chiếc/đôi 20%
6116.99.00 - - Of other textile materials kg/chiếc/đôi 20%
6117 Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories
6117.10 - Shawls, scarves, mufflers, mantillas, veils and the like:
6117.10.10 - - Of cotton kg/chiếc 20%
6117.10.90 - - Other kg/chiếc 20%
6117.80 - Other accessories:
- - Ties, bow ties and cravats:
6117.80.11 - - - Of wool or fine animal hair kg/chiếc 20%
6117.80.19 - - - Other kg/chiếc 20%
6117.80.20 - - Wrist bands, knee bands or ankle bands kg/chiếc 20%
6117.80.90 - - Other kg/chiếc 20%
6117.90.00 - Parts kg/chiếc 20%