SECTION XI · 類 62
Articles of apparel and clothing accessories, not knitted or crocheted
統合税率表BT2026に基づく品目表と2026年の税率。 原典
類注 (29)
Notes
1. This Chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted or crocheted articles (other than those of heading 62.12).
2. This Chapter does not cover:
(a) Worn clothing or other worn articles of heading 63.09; or
(b) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21).
3. For the purposes of headings 62.03 and 62.04:
(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 62.07 or 62.08) 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 62.11.
4. Headings 62.05 and 62.06 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment. Heading 62.05 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. For the purposes of heading 62.09:
(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 62.09 and in other headings of this Chapter are to be classified in heading 62.09.
6. Garments which are, prima facie, classifiable both in heading 62.10 and in other headings of this Chapter, excluding heading 62.09, are to be classified in heading 62.10.
7. For the purposes of heading 62.11, “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. Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 cm, are to be classified as handkerchiefs (heading 62.13). Handkerchiefs of which any side exceeds 60 cm are to be classified in heading 62.14.
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.
(1) Tham khảo TCVN 2108:1977
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| HSコード | 記述 | 単位 | 通常輸入税 | MFN | VAT |
|---|---|---|---|---|---|
| - 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 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. | |||||
| 6201 | Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.03 | ||||
| 6201.20 | - Of wool or fine animal hair: | ||||
| 6201.20.10 | - - Overcoats, raincoats, car-coats, cloaks, capes, ponchos, three-quarter coats, greatcoats, hooded capes, duffel coats, trench coats, gabardines and padded waistcoats | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6201.20.90 | - - Other | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6201.30 | - Of cotton: | ||||
| 6201.30.10 | - - Overcoats, raincoats, car-coats, cloaks, capes, ponchos, three-quarter coats, greatcoats, hooded capes, duffel coats, trench coats, gabardines and padded waistcoats | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6201.30.90 | - - Other | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6201.40 | - Of man-made fibres: | ||||
| 6201.40.10 | - - Overcoats, raincoats, car-coats, cloaks, capes, ponchos, three-quarter coats, greatcoats, hooded capes, duffel coats, trench coats, gabardines and padded waistcoats | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6201.40.90 | - - Other | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6201.90 | - Of other textile materials: | ||||
| - - Of silk: | |||||
| 6201.90.11 | - - - Overcoats, raincoats, car-coats, cloaks, capes, ponchos, three-quarter coats, greatcoats, hooded capes, duffel coats, trench coats, gabardines and padded waistcoats | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6201.90.19 | - - - Other | unit | 30% | 20% | 8 / 10 (複数の税率) |
| - - Of ramie: | |||||
| 6201.90.21 | - - - Overcoats, raincoats, car-coats, cloaks, capes, ponchos, three-quarter coats, greatcoats, hooded capes, duffel coats, trench coats, gabardines and padded waistcoats | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6201.90.29 | - - - Other | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6201.90.90 | - - Other | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6202 | Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.04 | ||||
| 6202.20 | - Of wool or fine animal hair: | ||||
| 6202.20.10 | - - Overcoats, raincoats, car-coats, cloaks, capes, ponchos, three-quarter coats, greatcoats, hooded capes, duffel coats, trench coats, gabardines and padded waistcoats | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6202.20.90 | - - Other | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6202.30 | - Of cotton: | ||||
| 6202.30.10 | - - Overcoats, raincoats, car-coats, cloaks, capes, ponchos, three-quarter coats, greatcoats, hooded capes, duffel coats, trench coats, gabardines and padded waistcoats | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6202.30.90 | - - Other | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6202.40 | - Of man-made fibres: | ||||
| 6202.40.10 | - - Overcoats, raincoats, car-coats, cloaks, capes, ponchos, three-quarter coats, greatcoats, hooded capes, duffel coats, trench coats, gabardines and padded waistcoats | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6202.40.90 | - - Other | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6202.90 | - Of other textile materials: | ||||
| 6202.90.10 | - - Of silk | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6202.90.20 | - - Of ramie | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6202.90.90 | - - Other | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6203 | Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) | ||||
| - Suits: | |||||
| 6203.11.00 | - - Of wool or fine animal hair | set | 30% | 20% | 8 / 10 (複数の税率) |
| 6203.12.00 | - - Of synthetic fibres | set | 30% | 20% | 8 / 10 (複数の税率) |
| 6203.19 | - - Of other textile materials: | ||||
| - - - Of cotton: | |||||
| 6203.19.11 | - - - - Printed by traditional batik process | set | 30% | 20% | 8 / 10 (複数の税率) |
| 6203.19.19 | - - - - Other | set | 30% | 20% | 8 / 10 (複数の税率) |
| - - - Of silk: | |||||
| 6203.19.21 | - - - - Printed by traditional batik process | set | 30% | 20% | 8 / 10 (複数の税率) |
| 6203.19.29 | - - - - Other | set | 30% | 20% | 8 / 10 (複数の税率) |
| 6203.19.90 | - - - Other | set | 30% | 20% | 8 / 10 (複数の税率) |
| - Ensembles: | |||||
| 6203.22 | - - Of cotton: | ||||
| 6203.22.10 | - - - Printed by traditional batik process | set | 30% | 20% | 8 / 10 (複数の税率) |
| 6203.22.90 | - - - Other | set | 30% | 20% | 8 / 10 (複数の税率) |
| 6203.23.00 | - - Of synthetic fibres | set | 30% | 20% | 8 / 10 (複数の税率) |
| 6203.29 | - - Of other textile materials: | ||||
| 6203.29.10 | - - - Of wool or fine animal hair | set | 30% | 20% | 8 / 10 (複数の税率) |
| 6203.29.90 | - - - Other | set | 30% | 20% | 8 / 10 (複数の税率) |
| - Jackets and blazers: | |||||
| 6203.31.00 | - - Of wool or fine animal hair | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6203.32 | - - Of cotton: | ||||
| 6203.32.10 | - - - Printed by traditional batik process | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6203.32.90 | - - - Other | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6203.33.00 | - - Of synthetic fibres | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6203.39.00 | - - Of other textile materials | unit | 30% | 20% | 8 / 10 (複数の税率) |
| - Trousers, bib and brace overalls, breeches and shorts: | |||||
| 6203.41.00 | - - Of wool or fine animal hair | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6203.42 | - - Of cotton: | ||||
| 6203.42.10 | - - - Bib and brace overalls | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6203.42.90 | - - - Other | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6203.43.00 | - - Of synthetic fibres | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6203.49 | - - Of other textile materials: | ||||
| 6203.49.10 | - - - Of silk | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6203.49.90 | - - - Other | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6204 | Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) | ||||
| - Suits: | |||||
| 6204.11.00 | - - Of wool or fine animal hair | set | 30% | 20% | 8 / 10 (複数の税率) |
| 6204.12 | - - Of cotton: | ||||
| 6204.12.10 | - - - Printed by traditional batik process | set | 30% | 20% | 8 / 10 (複数の税率) |
| 6204.12.90 | - - - Other | set | 30% | 20% | 8 / 10 (複数の税率) |
| 6204.13.00 | - - Of synthetic fibres | set | 30% | 20% | 8 / 10 (複数の税率) |
| 6204.19 | - - Of other textile materials: | ||||
| - - - Of silk: | |||||
| 6204.19.11 | - - - - Printed by traditional batik process | set | 30% | 20% | 8 / 10 (複数の税率) |
| 6204.19.19 | - - - - Other | set | 30% | 20% | 8 / 10 (複数の税率) |
| 6204.19.90 | - - - Other | set | 30% | 20% | 8 / 10 (複数の税率) |
| - Ensembles: | |||||
| 6204.21.00 | - - Of wool or fine animal hair | set | 30% | 20% | 8 / 10 (複数の税率) |
| 6204.22 | - - Of cotton: | ||||
| 6204.22.10 | - - - Printed by traditional batik process | set | 30% | 20% | 8 / 10 (複数の税率) |
| 6204.22.90 | - - - Other | set | 30% | 20% | 8 / 10 (複数の税率) |
| 6204.23.00 | - - Of synthetic fibres | set | 30% | 20% | 8 / 10 (複数の税率) |
| 6204.29 | - - Of other textile materials: | ||||
| 6204.29.10 | - - - Of silk | set | 30% | 20% | 8 / 10 (複数の税率) |
| 6204.29.90 | - - - Other | set | 30% | 20% | 8 / 10 (複数の税率) |
| - Jackets and blazers: | |||||
| 6204.31.00 | - - Of wool or fine animal hair | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6204.32 | - - Of cotton: | ||||
| 6204.32.10 | - - - Printed by traditional batik process | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6204.32.90 | - - - Other | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6204.33.00 | - - Of synthetic fibres | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6204.39 | - - Of other textile materials: | ||||
| - - - Of silk: | |||||
| 6204.39.11 | - - - - Printed by traditional batik process | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6204.39.19 | - - - - Other | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6204.39.90 | - - - Other | unit | 30% | 20% | 8 / 10 (複数の税率) |
| - Dresses: | |||||
| 6204.41.00 | - - Of wool or fine animal hair | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6204.42 | - - Of cotton: | ||||
| 6204.42.10 | - - - Printed by traditional batik process | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6204.42.90 | - - - Other | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6204.43.00 | - - Of synthetic fibres | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6204.44.00 | - - Of artificial fibres | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6204.49 | - - Of other textile materials: | ||||
| 6204.49.10 | - - - Printed by traditional batik process | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6204.49.90 | - - - Other | unit | 30% | 20% | 8 / 10 (複数の税率) |
| - Skirts and divided skirts: | |||||
| 6204.51.00 | - - Of wool or fine animal hair | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6204.52 | - - Of cotton: | ||||
| 6204.52.10 | - - - Printed by traditional batik process | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6204.52.90 | - - - Other | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6204.53.00 | - - Of synthetic fibres | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6204.59 | - - Of other textile materials: | ||||
| 6204.59.10 | - - - Printed by traditional batik process | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6204.59.90 | - - - Other | unit | 30% | 20% | 8 / 10 (複数の税率) |
| - Trousers, bib and brace overalls, breeches and shorts: | |||||
| 6204.61.00 | - - Of wool or fine animal hair | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6204.62.00 | - - Of cotton | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6204.63.00 | - - Of synthetic fibres | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6204.69.00 | - - Of other textile materials | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6205 | Men’s or boys’ shirts | ||||
| 6205.20 | - Of cotton: | ||||
| 6205.20.10 | - - Printed by traditional batik process | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6205.20.20 | - - Barong Tagalog | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6205.20.90 | - - Other | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6205.30 | - Of man-made fibres: | ||||
| 6205.30.10 | - - Barong Tagalog | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6205.30.90 | - - Other | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6205.90 | - Of other textile materials: | ||||
| 6205.90.10 | - - Of wool or fine animal hair | unit | 30% | 20% | 8 / 10 (複数の税率) |
| - - Other: | |||||
| 6205.90.91 | - - - Printed by traditional batik process | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6205.90.92 | - - - Barong Tagalog | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6205.90.99 | - - - Other | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6206 | Women’s or girls’ blouses, shirts and shirt-blouses | ||||
| 6206.10 | - Of silk or silk waste: | ||||
| 6206.10.10 | - - Printed by traditional batik process | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6206.10.90 | - - Other | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6206.20.00 | - Of wool or fine animal hair | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6206.30 | - Of cotton: | ||||
| 6206.30.10 | - - Printed by traditional batik process | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6206.30.90 | - - Other | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6206.40.00 | - Of man-made fibres | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6206.90.00 | - Of other textile materials | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6207 | Men’s or boys’ singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles | ||||
| - Underpants and briefs: | |||||
| 6207.11.00 | - - Of cotton | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6207.19.00 | - - Of other textile materials | unit | 30% | 20% | 8 / 10 (複数の税率) |
| - Nightshirts and pyjamas: | |||||
| 6207.21 | - - Of cotton: | ||||
| 6207.21.10 | - - - Printed by traditional batik process | unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6207.21.90 | - - - Other | unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6207.22.00 | - - Of man-made fibres | unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6207.29 | - - Of other textile materials: | ||||
| 6207.29.10 | - - - Of silk | unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6207.29.90 | - - - Other | unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| - Other: | |||||
| 6207.91.00 | - - Of cotton | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6207.99 | - - Of other textile materials: | ||||
| 6207.99.10 | - - - Of man-made fibres | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6207.99.90 | - - - Other | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6208 | Women’s or girls’ singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles | ||||
| - Slips and petticoats: | |||||
| 6208.11.00 | - - Of man-made fibres | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6208.19.00 | - - Of other textile materials | unit | 30% | 20% | 8 / 10 (複数の税率) |
| - Nightdresses and pyjamas: | |||||
| 6208.21 | - - Of cotton: | ||||
| 6208.21.10 | - - - Printed by traditional batik process | unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6208.21.90 | - - - Other | unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6208.22.00 | - - Of man-made fibres | unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6208.29 | - - Of other textile materials: | ||||
| 6208.29.10 | - - - Printed by traditional batik process | unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6208.29.90 | - - - Other | unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| - Other: | |||||
| 6208.91 | - - Of cotton: | ||||
| 6208.91.10 | - - - Printed by traditional batik process | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6208.91.90 | - - - Other | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6208.92 | - - Of man-made fibres: | ||||
| 6208.92.10 | - - - Printed by traditional batik process | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6208.92.90 | - - - Other | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6208.99 | - - Of other textile materials: | ||||
| 6208.99.10 | - - - Of wool or fine animal hair | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6208.99.90 | - - - Other | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6209 | Babies’ garments and clothing accessories | ||||
| 6209.20 | - Of cotton: | ||||
| 6209.20.30 | - - T-shirts, shirts, pyjamas and similar articles | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6209.20.40 | - - Suits, pants and similar articles | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6209.20.90 | - - Other | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6209.30 | - Of synthetic fibres: | ||||
| 6209.30.10 | - - Suits, pants and similar articles | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6209.30.30 | - - T-shirts, shirts, pyjamas and similar articles | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6209.30.40 | - - Clothing accessories | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6209.30.90 | - - Other | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6209.90.00 | - Of other textile materials | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6210 | Garments, made up of fabrics of heading 56.02, 56.03, 59.03, 59.06 or 59.07 | ||||
| 6210.10 | - Of fabrics of heading 56.02 or 56.03: | ||||
| - - Protective work garments: | |||||
| 6210.10.11 | - - - Garments used for protection from chemical substances, radiation or fire | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6210.10.19 | - - - Other | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6210.10.90 | - - Other | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6210.20 | - Other garments, of the type described in heading 62.01: | ||||
| 6210.20.20 | - - Garments used for protection from fire | unit/set | 7.5% | 5% | 8 / 10 (複数の税率) |
| 6210.20.30 | - - Garments used for protection from chemical substances or radiation | unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6210.20.40 | - - Other protective work garments | unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6210.20.90 | - - Other | unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6210.30 | - Other garments, of the type described in heading 62.02: | ||||
| 6210.30.20 | - - Garments used for protection from fire | unit/set | 7.5% | 5% | 8 / 10 (複数の税率) |
| 6210.30.30 | - - Garments used for protection from chemical substances or radiation | unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6210.30.40 | - - Other protective work garments | unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6210.30.90 | - - Other | unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6210.40 | - Other men’s or boys’ garments: | ||||
| 6210.40.10 | - - Garments used for protection from fire | kg/unit/set | 7.5% | 5% | 8 / 10 (複数の税率) |
| 6210.40.20 | - - Garments used for protection from chemical substances or radiation | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6210.40.90 | - - Other | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6210.50 | - Other women’s or girls’ garments: | ||||
| 6210.50.10 | - - Garments used for protection from fire | kg/unit/set | 7.5% | 5% | 8 / 10 (複数の税率) |
| 6210.50.20 | - - Garments used for protection from chemical substances or radiation | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6210.50.90 | - - Other | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6211 | Track suits, ski suits and swimwear; other garments | ||||
| - Swimwear: | |||||
| 6211.11.00 | - - Men’s or boys’ | unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6211.12.00 | - - Women’s or girls’ | unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6211.20.00 | - Ski suits | unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| - Other garments, men’s or boys’: | |||||
| 6211.32 | - - Of cotton: | ||||
| 6211.32.10 | - - - Garments for fencing or wrestling | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6211.32.20 | - - - Pilgrimage robes (Ihram) | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6211.32.90 | - - - Other | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6211.33 | - - Of man-made fibres: | ||||
| 6211.33.10 | - - - Garments for fencing or wrestling | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6211.33.20 | - - - Garments used for protection from fire | kg/unit/set | 7.5% | 5% | 8 / 10 (複数の税率) |
| 6211.33.30 | - - - Garments used for protection from chemical substances or radiation | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6211.33.40 | - - - Pilgrimage robes (Ihram) | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6211.33.90 | - - - Other | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6211.39 | - - Of other textile materials: | ||||
| 6211.39.10 | - - - Garments for fencing or wrestling | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6211.39.20 | - - - Garments used for protection from fire | kg/unit/set | 7.5% | 5% | 8 / 10 (複数の税率) |
| 6211.39.30 | - - - Garments used for protection from chemical substances or radiation | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6211.39.40 | - - - Pilgrimage robes (Ihram) | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6211.39.90 | - - - Other | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| - Other garments, women’s or girls’: | |||||
| 6211.42 | - - Of cotton: | ||||
| 6211.42.10 | - - - Garments for fencing or wrestling | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6211.42.20 | - - - Prayer cloaks | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6211.42.30 | - - - Sarong of tubular type | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6211.42.90 | - - - Other | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6211.43 | - - Of man-made fibres: | ||||
| 6211.43.10 | - - - Surgical gowns | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6211.43.20 | - - - Prayer cloaks | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6211.43.30 | - - - Anti-explosive protective suits | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6211.43.40 | - - - Garments for fencing or wrestling | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6211.43.50 | - - - Garments used for protection from chemical substances, radiation or fire | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6211.43.60 | - - - Flyers' coveralls | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6211.43.70 | - - - Sarong of tubular type | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6211.43.90 | - - - Other | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6211.49 | - - Of other textile materials: | ||||
| 6211.49.10 | - - - Garments for fencing or wrestling | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6211.49.20 | - - - Garments used for protection from chemical substances, radiation or fire | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| - - - Prayer cloaks: | |||||
| 6211.49.31 | - - - - Of wool or of fine animal hair | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6211.49.39 | - - - - Other | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6211.49.50 | - - - Sarong of tubular type | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6211.49.60 | - - - Other, of wool or fine animal hair | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6211.49.90 | - - - Other | kg/unit/set | 30% | 20% | 8 / 10 (複数の税率) |
| 6212 | Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted | ||||
| 6212.10 | - Brassieres: | ||||
| - - Of cotton: | |||||
| 6212.10.11 | - - - Mastectomy bra (post breast surgery bra) | kg/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6212.10.19 | - - - Other | kg/unit | 30% | 20% | 8 / 10 (複数の税率) |
| - - Of other textile materials: | |||||
| 6212.10.91 | - - - Mastectomy bra (post breast surgery bra) | kg/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6212.10.99 | - - - Other | kg/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6212.20 | - Girdles and panty-girdles: | ||||
| 6212.20.10 | - - Of cotton | kg/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6212.20.90 | - - Of other textile materials | kg/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6212.30 | - Corselettes: | ||||
| 6212.30.10 | - - Of cotton | kg/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6212.30.90 | - - Of other textile materials | kg/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6212.90 | - Other: | ||||
| - - Of cotton: | |||||
| 6212.90.11 | - - - Compression garments of a kind used for the treatment of scar tissue and skin grafts | kg/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6212.90.12 | - - - Athletic supporters | kg/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6212.90.19 | - - - Other | kg/unit | 30% | 20% | 8 / 10 (複数の税率) |
| - - Of other textile materials: | |||||
| 6212.90.91 | - - - Compression garment of a kind used for the treatment of scar tissue and skin grafts | kg/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6212.90.92 | - - - Athletic supporters | kg/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6212.90.99 | - - - Other | kg/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6213 | Handkerchiefs | ||||
| 6213.20 | - Of cotton: | ||||
| 6213.20.10 | - - Printed by the traditional batik process | kg/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6213.20.90 | - - Other | kg/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6213.90 | - Of other textile materials: | ||||
| - - Of silk or silk waste: | |||||
| 6213.90.11 | - - - Printed by the traditional batik process | kg/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6213.90.19 | - - - Other | kg/unit | 30% | 20% | 8 / 10 (複数の税率) |
| - - Other: | |||||
| 6213.90.91 | - - - Printed by the traditional batik process | kg/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6213.90.99 | - - - Other | kg/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6214 | Shawls, scarves, mufflers, mantillas, veils and the like | ||||
| 6214.10 | - Of silk or silk waste: | ||||
| 6214.10.10 | - - Printed by the traditional batik process | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6214.10.90 | - - Other | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6214.20.00 | - Of wool or fine animal hair | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6214.30 | - Of synthetic fibres: | ||||
| 6214.30.10 | - - Printed by the traditional batik process | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6214.30.90 | - - Other | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6214.40 | - Of artificial fibres: | ||||
| 6214.40.10 | - - Printed by the traditional batik process | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6214.40.90 | - - Other | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6214.90 | - Of other textile materials: | ||||
| 6214.90.10 | - - Printed by the traditional batik process | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6214.90.90 | - - Other | unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6215 | Ties, bow ties and cravats | ||||
| 6215.10 | - Of silk or silk waste: | ||||
| 6215.10.10 | - - Printed by the traditional batik process | kg/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6215.10.90 | - - Other | kg/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6215.20 | - Of man-made fibres: | ||||
| 6215.20.10 | - - Printed by the traditional batik process | kg/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6215.20.90 | - - Other | kg/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6215.90 | - Of other textile materials: | ||||
| 6215.90.10 | - - Printed by the traditional batik process | kg/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6215.90.90 | - - Other | kg/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6216 | Gloves, mittens and mitts | ||||
| 6216.00.10 | - Protective work gloves, mittens and mitts | kg/unit/pair | 30% | 20% | 8 / 10 (複数の税率) |
| - Other: | |||||
| 6216.00.91 | - - Of wool or fine animal hair | kg/unit/pair | 30% | 20% | 8 / 10 (複数の税率) |
| 6216.00.92 | - - Of cotton | kg/unit/pair | 30% | 20% | 8 / 10 (複数の税率) |
| 6216.00.99 | - - Other | kg/unit/pair | 30% | 20% | 8 / 10 (複数の税率) |
| 6217 | Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 62.12 | ||||
| 6217.10 | - Accessories: | ||||
| 6217.10.10 | - - Judo belts | kg/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6217.10.90 | - - Other | kg/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6217.90.00 | - Parts | kg/unit | 30% | 20% | 8 / 10 (複数の税率) |