6104.43.20 and Section 338 Canada: Rates, Scope, and Stacking

Key Points

• HTS 6104.43.20 covers "Other" women's or girls' knitted or crocheted suits, ensembles, jackets, blazers, dresses, skirts, and similar articles of artificial fibers, carrying a base MFN (Column 1) duty rate of 16%.
• For Canadian-origin goods entered on or after 2026-08-19, a Section 338 Chapter 99 overlay code (9903.03.12 through 9903.03.16) must be reported alongside 6104.43.20, potentially adding duty on top of the 16% base rate.
• Importers with qualifying Free Trade Agreement (FTA) eligibility may claim a 0% special rate under AU, BH, CL, CO, IL, JO, KR, MA, OM, P, PA, PE, S, or SG programs, but confirm whether that relief interacts with any Section 338 overlay.
• The Column 2 rate for 6104.43.20 is 72%, applicable to goods from non-MFN countries.
• All facts in this article reflect the tariff schedule as of August 9, 2026; confirm current applicability in the live HTSUS or with your broker.

On this page

1. What HTS 6104.43.20 covers
2. Base duty rates: MFN, special, and Column 2
3. Section 338 Canada overlay: how it applies to this code
4. How Chapter 99 codes stack with 6104.43.20
5. FTA and preference program interaction
6. What importers should do
7. Key references

The links in this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source.

HTS 6104.43.20 is a Chapter 61 classification for certain knitted or crocheted women's or girls' apparel made of artificial fibers, described in the HTSUS as "Other." Its base MFN rate is 16%. For Canadian-origin merchandise entered on or after 2026-08-19, importers must also report the applicable Section 338 Chapter 99 overlay code alongside this classification. The combined duty burden depends on which Section 338 overlay applies and whether any FTA preference is claimed.

What HTS 6104.43.20 covers

HTS 6104.43.20 sits within Chapter 61 (knitted or crocheted clothing and clothing accessories) under heading 6104. The specific article description for 6104.43.20 is "Other," a residual category within the heading that captures knitted or crocheted women's or girls' garments of artificial fibers not classified elsewhere in the heading.

If you are unsure whether your specific product falls within this residual "Other" description rather than a more specific subheading in heading 6104, confirm the classification in the current Harmonized Tariff Schedule (hts.usitc.gov) or with a licensed customs broker. Classification errors in Chapter 61 are a common CBP focus area.

For related apparel classifications also subject to Section 338, see our articles on 6109.10.00 and Section 338 Canada and 6110.20.20 and Section 338 Canada.

Base duty rates: MFN, special, and Column 2

Column 1 (MFN) rate

The general Column 1 rate for 6104.43.20 is 16% ad valorem. This is the rate that applies to goods from countries receiving normal trade relations (NTR/MFN) status where no preferential program reduces the rate further.

Special (FTA/preference) rates

The following countries or trade programs qualify for a Free (0%) rate on 6104.43.20, provided the goods meet the applicable rules of origin and the importer files the correct preference claim:

• AU (Australia)
• BH (Bahrain)
• CL (Chile)
• CO (Colombia)
• IL (Israel)
• JO (Jordan)
• KR (Korea)
• MA (Morocco)
• OM (Oman)
• P, PA (Panama)
• PE (Peru)
• S, SG (Singapore)

Canada is not on this special-rate list for 6104.43.20. Canadian-origin goods do not receive a 0% preference rate under this schedule entry and are instead subject to the MFN rate plus any applicable Section 338 overlay.

Column 2 rate

The Column 2 rate for 6104.43.20 is 72%. Column 2 applies to goods originating in the small number of countries that do not receive MFN treatment from the United States. Confirm whether your supplier's country falls into this category if you have any doubt.

Section 338 Canada overlay: how it applies to this code

Section 338 is a trade action targeting Canadian-origin goods. For entries of Canadian-origin merchandise made on or after 2026-08-19, importers must report an additional Chapter 99 classification code alongside the base Chapter 1-97 code. The Section 338 Chapter 99 codes are 9903.03.12 through 9903.03.16.

Each code in the 9903.03.12-9903.03.16 range covers a distinct product scope or exception:

• 9903.03.12: Section 338 duty on Canadian alcohol. See our full explainer: 9903.03.12 Explained: 50% Section 338 Duty on Canadian Alcohol.
• 9903.03.13: Section 338 duty on Canadian dairy. See: 9903.03.13 Explained: Canada Dairy Tariff, 50% Rate, and Scope.
• 9903.03.14: Section 338 duty related to motor vehicles. See: 9903.03.14 Explained: Section 338 Canada Motor-Vehicles Tariff.
• 9903.03.15: Section 232 exception carve-out. See: 9903.03.15 Explained: Section 338 Canada Section 232 Exception.
• 9903.03.16: Civil-aircraft exemption. See: 9903.03.16 Explained: Section 338 Canada Civil-Aircraft Exemption.

The correct overlay code for a given entry depends on the product's characteristics and any applicable exceptions. The facts block for this article does not specify the exact overlay rate assessed on 6104.43.20 under Section 338; confirm the applicable 9903.03.xx code and its rate in the current HTSUS or with your broker before filing.

Note: 9903.03.01 through 9903.03.11 are a separate, defunct block associated with a prior Section 122 action. Those codes are not relevant to Section 338 entries and should not be reported for Canadian-origin apparel under this program.

How Chapter 99 codes stack with 6104.43.20

On a CBP entry, a Chapter 99 overlay code does not replace the base Chapter 1-97 classification. Instead, it rides alongside the base line. Your entry will show:

• Line 1: 6104.43.20 at the applicable rate (16% MFN, or 0% if an FTA preference applies)
• Line 2: The applicable 9903.03.xx code, assessed at whatever rate that overlay carries for goods of Canadian origin entered on or after 2026-08-19

Both lines must be reported correctly. Omitting the Chapter 99 line for a qualifying Canadian-origin entry is a compliance error. For a broader look at 2026 tariff code reporting, see our 2026 tariff code overview. You can also model the combined duty cost using our duty calculator.

For a parallel example of how this stacking works on another goods category under Section 338, see 8517.62.00 and Section 338 Canada: Rates, Scope, and Stacking.

FTA and preference program interaction

Canada is not listed among the special-rate countries for 6104.43.20, so no FTA preference reduces the MFN base rate for Canadian-origin goods. The 16% base rate applies, and the Section 338 overlay is added on top for qualifying entries on or after 2026-08-19.

If you import the same HTS classification from an FTA partner country listed above (AU, BH, CL, CO, IL, JO, KR, MA, OM, P, PA, PE, S, or SG), the 0% special rate applies to the base classification and no Section 338 overlay is owed because Section 338 is Canada-specific. Confirm country-of-origin documentation carefully, particularly for goods that may have been processed in multiple countries before export.

Proper classification and origin determinations are part of your reasonable care obligations under the Mod Act. For background on those obligations, see Importer Reasonable Care: What the Mod Act Actually Requires.

What importers should do

1. Confirm the correct Chapter 99 overlay code. Check the current HTSUS at hts.usitc.gov to identify which 9903.03.12-9903.03.16 code applies to your specific Canadian-origin goods and verify its current rate before filing any entry on or after 2026-08-19.
2. Report both lines on your entry. File 6104.43.20 as the base classification and the applicable 9903.03.xx code as the overlay on the same entry. Work with your customs broker to ensure ACE entry data reflects both lines correctly.
3. Audit origin documentation. Section 338 applies only to Canadian-origin goods. Maintain records sufficient to establish country of origin for every shipment. Review CBP's recordkeeping expectations at cbp.gov and see CBP (a)(1)(A) List: Records CBP Can Demand on Request.
4. Check post-entry correction procedures. If you have already filed entries that may need amendment to reflect Section 338 obligations, review CBP's current guidance on post summary corrections at CBP Modifies Post Summary Correction Processing: What Filers Must Know.

Key references

• Harmonized Tariff Schedule of the United States (hts.usitc.gov): Official schedule showing 6104.43.20 rates and Chapter 99 Section 338 overlay codes 9903.03.12-9903.03.16.
• U.S. Customs and Border Protection (cbp.gov): CBP guidance on entry filing, post summary corrections, and informed compliance.
• Federal Register (federalregister.gov): Federal Register notices implementing Section 338 and related trade actions affecting Canadian-origin goods.
• White House (whitehouse.gov): Presidential proclamations and executive orders establishing Section 338 Canada trade measures.
• 9903.03.12 Explained: 50% Section 338 Duty on Canadian Alcohol: Detailed breakdown of the first Section 338 overlay code.
• 9903.03.16 Explained: Section 338 Canada Civil-Aircraft Exemption: Covers the civil-aircraft carve-out within the Section 338 overlay block.
• Importer Reasonable Care: What the Mod Act Actually Requires: Practical guide to classification and origin obligations under the Modernization Act.
• CBP Modifies Post Summary Correction Processing: What Filers Must Know: Current CBP procedures for correcting entry errors after filing.