HS 610230 Of man-made fibres
Quick Answer: Women's and girls' overcoats and other coats, raincoats, capes, cloaks and similar articles, of man-made fibres, imported under HS 610230 enter the UK at 12.00%, the EU at 12.00%, and the US at rates ranging from free to 35%, with preferential rates for certain trade agreements. This classification specifically applies to outer garments for women and girls made from synthetic or artificial fibres, excluding those made from wool, fine animal hair, cotton, or fine animal hair. Importers should consult specific tariff lines within the US for applicable preferential rates and be aware of the significant duty differential. According to CustomTariffs data, careful classification is crucial for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6102300000 | — | — | — |
| 6102301000 | 12.00 % | — | — |
| 6102309000 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6102300000 | 12.00 % | — | — |
| 6102301000 | 12.00 % | — | — |
| 6102309000 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6102300500 | 5.3% | Free (14 programs) | ["doz.","kg"] |
| 610230 | — | — | — |
| 6102301000 | 64.4¢/kg + 18.8% | Free (14 programs) | ["doz.","kg"] |
| 61023020 | 28.2% | Free (14 programs) | — |
| 6102302010 | — | — | ["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 6102.30?
Imports of Of man-made fibres 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 610230 cover?
This subheading covers women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski anoraks), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, of man-made fibres. According to the World Customs Organization's Harmonized System Nomenclature, this classification is determined by the material composition (man-made fibres) and the garment type, specifically outer garments designed for warmth or protection from the elements. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that garments must be knitted or crocheted and primarily composed of synthetic or artificial fibres to fall under this code.
What falls outside HS 610230?
The following products are excluded from HS 610230: garments made from natural fibres (e.g., wool, cotton), garments that are not knitted or crocheted (e.g., woven fabrics), and garments that do not fit the description of overcoats, anoraks, or similar outerwear. For instance, knitted shirts (HS 6106), knitted trousers (HS 6104), or raincoats made of waterproofed woven fabric would be classified under different headings. Items that are primarily protective wear for specific industrial activities are also typically excluded.
What are common classification mistakes for HS 610230?
A common error is misidentifying the primary fibre content, leading to classification under headings for natural fibres or other man-made fibre categories. For example, a garment with a blend of man-made and natural fibres might be incorrectly classified if the percentage of man-made fibres does not meet the criteria for this subheading. Another mistake involves confusing knitted or crocheted articles with woven ones, which are classified in Chapter 62. Adherence to General Rule of Interpretation (GRI) 3(b) for mixtures is crucial.
How should importers classify products under HS 610230?
The correct procedure for classifying products under HS 610230 involves a multi-step process. First, determine if the garment is knitted or crocheted. Second, identify the primary fibre content by weight; if it is predominantly man-made fibres (e.g., polyester, nylon, acrylic), it likely falls within this category. Third, confirm that the garment is an outer garment such as an overcoat, anorak, or windbreaker. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, for detailed notes and specific exclusions.
How is the duty calculated for products under HS 610230?
A women's knitted polyester anorak weighing 0.5 kg and declared at a customs value of $50.00 USD would attract a US duty of $7.50. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) rate of 15% ad valorem, applied to the declared value ($50.00 × 0.15 = $7.50). Note that some specific anoraks may have additional duties or different rates based on specific country of origin or additional provisions within the HTSUS.
Which trade agreements reduce duties for HS 610230?
Several free trade agreements may reduce the applicable duty rate for HS 610230, including the United States-Mexico-Canada Agreement (USMCA), which can result in Free entry for qualifying goods originating from Canada or Mexico. The EU's Generalised Scheme of Preferences (GSP) may offer reduced or Free rates for goods from certain developing countries. Documentation required to claim preference under USMCA typically involves a self-certified origin statement, while for EU GSP, a EUR.1 movement certificate or origin declaration is often necessary.
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FAQ
What are the typical import duty rates for HS code 610230, covering women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar garments, knitted or crocheted, of man-made fibres?
The Most Favored Nation (MFN) duty rate for HS code 610230 is often around 12.00% ad valorem. However, preferential duty rates can significantly reduce or eliminate these duties for goods originating from countries with trade agreements with the importing nation. For instance, under certain trade agreements (e.g., with Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Singapore (SG)), the duty rate may be Free. It is crucial to consult the specific tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule, the EU's TARIC database, or the UK Trade Tariff, to determine the applicable rate based on the country of origin.
How is the import duty for HS code 610230 calculated, and can you provide an example?
Import duty for HS code 610230 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 12.00% and the declared customs value of a shipment of knitted man-made fiber overcoats is $10,000 USD, the import duty would be calculated as: $10,000 (value) × 0.12 (12.00% duty rate) = $1,200 USD. Always ensure the customs value is determined according to the valuation rules of the importing country, often based on the transaction value.
What are the key classification criteria for garments under HS code 610230?
To be classified under HS code 610230, garments must meet several criteria. Firstly, they must be knitted or crocheted, as specified by Chapter 61 of the Harmonized System. Secondly, they must be made of man-made fibers (e.g., polyester, nylon, acrylic, elastane). Thirdly, they must fall within the description of women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets, and similar garments. The WCO's Explanatory Notes and national tariff rulings provide detailed guidance on distinguishing these garment types and confirming fiber content.
Which common trade agreements often provide preferential duty rates for HS code 610230?
Several trade agreements can offer preferential duty rates for goods classified under HS code 610230. Examples include agreements between the United States and countries like South Korea (US-Korea Free Trade Agreement), Australia (AUSFTA), and Chile (US-Chile FTA). The European Union has numerous Free Trade Agreements (FTAs) with countries worldwide, and the United Kingdom maintains its own set of trade agreements post-Brexit. Importers should verify if their country of origin has an active trade agreement with the destination country that covers textiles and apparel to benefit from reduced or zero duties.
What documentation is typically required for importing garments classified under HS code 610230?
Standard documentation for importing garments under HS code 610230 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Crucially, to claim preferential duty rates under a trade agreement, a Certificate of Origin (COO) or a declaration of origin, compliant with the specific agreement's rules, is usually mandatory. Importers may also need to provide evidence of fiber content and potentially adhere to specific labeling requirements depending on the destination country's regulations.