HS 610120 Of cotton
Quick Answer: Men's or boys' overcoats, car coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar garments, knitted or crocheted, of cotton, imported under HS 610120 enter the UK at 12.00%, the EU at 12.00%, and the US at 15.9% under the Most Favored Nation (MFN) rate. This classification specifically applies to outerwear for men and boys, crafted from knitted or crocheted cotton. Importers should be aware of potential preferential duty rates available in the US for goods originating from certain Free Trade Agreement partner countries, as indicated by CustomTariffs data. Careful classification is crucial to ensure accurate duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6101200000 | — | — | — |
| 6101201000 | 12.00 % | — | — |
| 6101209000 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6101200000 | 12.00 % | — | — |
| 6101201000 | 12.00 % | — | — |
| 6101209000 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 61012000 | 15.9% | Free (14 programs) | — |
| 6101200010 | — | — | ["doz.","kg"] |
| 6101200020 | — | — | ["doz.","kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 6101.20?
Imports of Of cotton may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 12 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 610120 cover?
This subheading covers men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, of cotton. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically includes outerwear garments made from cotton knit fabric, designed for protection against the elements. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these items are distinguished by their knit construction and cotton composition, excluding woven fabrics.
What falls outside HS 610120?
The following products are excluded from HS 610120: garments made from woven cotton fabrics, which would be classified under HS Heading 6201; knitted or crocheted garments of other textile materials, such as synthetic fibers or wool; and garments not intended as outerwear, like sweaters or shirts. For instance, a cotton t-shirt, even if knitted, is not an overcoat or anorak and would fall under a different HS code, typically within Chapter 61 but a different subheading.
What are common classification mistakes for HS 610120?
A common error is misinterpreting the distinction between knitted and woven fabrics. General Rule of Interpretation (GRI) 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Importers may incorrectly classify woven cotton jackets under this subheading, or conversely, classify knitted garments made of cotton blends under headings for other materials. Ensuring the garment is indeed knitted and primarily of cotton is crucial.
How should importers classify products under HS 610120?
The correct procedure for classifying products under HS 610120 involves a multi-step process. First, the importer must determine the garment's construction (knitted or crocheted) and its primary textile material (cotton). Next, they must verify that the garment's design and function align with the description of overcoats, car-coats, anoraks, wind-jackets, and similar outerwear as defined by the WCO HS Nomenclature. Consulting the specific tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, is essential for definitive classification.
How is the duty calculated for products under HS 610120?
A men's cotton knitted anorak weighing 0.5 kg and declared at a customs value of $50 USD would attract a US duty of $7.50. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared value. The calculation is: 15% of $50 USD = $7.50. This rate is published in the USITC Harmonized Tariff Schedule. For specific weight-based duties, the calculation would differ, but ad valorem is common for such apparel.
Which trade agreements reduce duties for HS 610120?
Several free trade agreements may reduce the applicable duty rate for HS 610120, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying goods originating from Canada or Mexico. The UK's Trade Agreement with the EU can also offer preferential rates, potentially Free, for goods meeting origin rules. Documentation required typically includes a USMCA certificate of origin or an EUR.1 movement certificate for EU/UK preferences, depending on the specific agreement and origin of the goods.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 610120 (Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar garments, knitted or crocheted, of cotton)?
The standard Most Favored Nation (MFN) duty rate for HS code 610120 is 12.00% ad valorem. However, preferential duty rates are available under various trade agreements. For example, goods originating from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Singapore (SG), and the United States (US) may be eligible for free entry or reduced rates. It is crucial to consult the specific trade agreement and verify the country of origin to determine the applicable duty rate. Always refer to the latest tariff schedule of the importing country for definitive rates.
How is the import duty for HS code 610120 calculated, and can you provide an example?
The duty for HS code 610120 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For instance, if a shipment of cotton anoraks classified under 610120 has a customs value of $10,000 USD and the applicable MFN duty rate is 12.00%, the calculated duty would be $10,000 USD × 12.00% = $1,200 USD. Some specific items or circumstances might involve specific duties (per unit) or a combination, but ad valorem is most common for this code. Always ensure accurate valuation and correct application of the duty rate.
What are the key classification criteria for garments to be classified under HS code 610120?
To be classified under HS code 610120, garments must meet several criteria: 1. They must be knitted or crocheted (as opposed to woven). 2. They must be made predominantly of cotton. 3. They must fall under the category of overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets, and similar garments for men or boys. The Chapter 61 Notes and the Explanatory Notes to the Harmonized System provide detailed definitions and guidance on distinguishing knitted/crocheted fabrics and the types of garments covered.
What documentation is typically required for importing goods under HS code 610120?
Standard import documentation for HS code 610120 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to claim preferential duty rates under trade agreements, a Certificate of Origin (COO) or a declaration of origin, compliant with the specific trade agreement's rules, is mandatory. Importers should also be prepared to provide fabric composition details and potentially samples if requested by customs authorities to verify classification. Ensuring all documentation is accurate and complete is vital to avoid delays and penalties.
Which major trade agreements offer preferential duty rates for HS code 610120, and how can importers benefit?
Several trade agreements offer preferential duty rates for HS code 610120. Notable examples include agreements with countries like Australia (AU), Chile (CL), Colombia (CO), Israel (IL), South Korea (KR), and Singapore (SG), which often provide duty-free entry or significantly reduced rates for qualifying goods. To benefit, importers must ensure the goods originate from a partner country and possess a valid Certificate of Origin that meets the requirements of the specific trade agreement. Verifying the origin rules for textiles within each agreement is essential, as they can be complex and may involve specific manufacturing processes or material sourcing requirements.