HS 610323 Of synthetic fibres
Quick Answer: Men's or boys' ensembles of synthetic fibres imported under HS 610323 enter the UK at 12.00%, the EU at 12.00%, and the US with rates varying from Free to the applicable rate for each garment if entered separately. This code specifically covers sets of garments for men or boys, where all components are made from synthetic fibres. Importers should note the US's unique tariff treatment for ensembles, requiring careful consideration of individual garment classifications. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6103230000 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6103230000 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 61032300 | The rate applicable to each garment in the ensemble if separately entered | Free (14 programs) | — |
| 6103230080 | — | — | ["doz.","kg"] |
| 6103230007 | — | — | ["doz.","kg"] |
| 6103230010 | — | — | ["doz.","kg"] |
| 6103230025 | — | — | ["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 6103.23?
Imports of Of synthetic 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 to Classify This HS Code?
What products does HS 610323 cover?
This subheading covers men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches, and shorts, knitted or crocheted, specifically made of synthetic fibres. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this classification is determined by the material composition and the garment type. For instance, the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that garments predominantly composed of synthetic fibres, such as polyester or nylon, fall under this category when they meet the criteria for suits or ensembles.
What falls outside HS 610323?
The following products are excluded from HS 610323: garments made from natural fibres like cotton or wool, or from artificial fibres such as rayon or viscose, even if they are of a similar style. Furthermore, knitted or crocheted garments that are not classified as suits or ensembles, such as individual shirts or sweaters made from synthetic fibres, are classified under different headings. For example, knitted shirts of synthetic fibres are typically found in heading 6105, and knitted sweaters in heading 6110.
What are common classification mistakes for HS 610323?
A common error is misinterpreting the primary fibre content when garments are made of blended synthetic and natural fibres. According to General Interpretative Rule 3(b) of the Harmonized System, classification is based on the essential character of the good, which is often determined by the fibre that predominates by weight. Importers may incorrectly classify a blend as synthetic when natural fibres constitute the majority, or vice versa, leading to incorrect duty assessments. Another mistake involves classifying individual garments, like a single jacket, under this heading when it should be classified as part of a suit or ensemble.
How should importers classify products under HS 610323?
The correct procedure for classifying products under HS 610323 involves a multi-step process. Importers and customs brokers must first identify the exact fibre content of the garment, determining if it is predominantly synthetic. Next, they must ascertain if the garment constitutes a "suit" or "ensemble" as defined by Chapter 61, Note 13. Consulting the official tariff schedules, such as the USITC HTS or the EU TARIC, and reviewing explanatory notes from the WCO are crucial. Accurate product descriptions and material declarations are essential for correct classification.
How is the duty calculated for products under HS 610323?
A men's knitted polyester suit weighing 1.5 kg, declared at a customs value of $200 USD, would attract a US duty of $60.00. This is calculated using the Most Favored Nation (MFN) duty rate of 30% ad valorem, applied to the declared value ($200 USD × 30% = $60.00). This calculation is based on the rate published in the USITC Harmonized Tariff Schedule for HS code 610323. Note that specific product descriptions and potential additional duties can influence the final calculation.
Which trade agreements reduce duties for HS 610323?
Several free trade agreements may reduce the applicable duty rate for HS 610323, including the United States-Mexico-Canada Agreement (USMCA), which can result in Free duty for qualifying goods originating from Mexico or Canada. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for eligible goods from member countries like Vietnam. Documentation required to claim preference under USMCA typically includes a self-certified origin statement, while CPTPP may require a certificate of origin issued by an authorized body.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 610323, covering suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts of synthetic fibres?
The standard Most Favored Nation (MFN) duty rate for HS code 610323 is 12.00% ad valorem. However, preferential duty rates are available under various Free Trade Agreements (FTAs). 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 others may receive a Free rate of duty, provided the rules of origin are met. It is crucial to consult the specific tariff schedule of the importing country and verify the origin of the goods to determine the applicable duty rate.
How is the duty calculated for HS code 610323 if the ensemble is entered separately?
When an ensemble classified under HS code 610323 is entered separately, the duty is calculated based on the rate applicable to each individual garment. For instance, if a suit ensemble consists of a jacket and trousers, and the jacket falls under a different HS code with a 10% duty rate while the trousers have a 15% duty rate, the jacket will be assessed at 10% and the trousers at 15%. This requires careful identification and classification of each component of the ensemble.
What are the key classification criteria for garments to be classified under HS code 610323?
Garments are classified under HS code 610323 if they are knitted or crocheted articles of apparel, specifically suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches, and shorts. The primary material must be synthetic fibres, such as polyester, nylon, or acrylic. The classification also depends on the construction of the garment (knitted or crocheted) and whether it forms part of a suit or ensemble as defined by Chapter 61 of the Harmonized System. For ensembles, the garments must be intended to be sold together as a set.
What documentation is typically required for importing goods under HS code 610323?
Standard import documentation for HS code 610323 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to benefit from preferential duty rates under FTAs, a Certificate of Origin (COO) is usually required, demonstrating that the goods meet the rules of origin for the specific trade agreement. Importers should also be prepared to provide product specifications or technical data sheets if requested by customs authorities to verify the fibre content and construction of the garments.
Can you provide a concrete example of how duty is calculated for HS code 610323?
Certainly. Suppose an importer brings in 100 units of men's knitted polyester sports jackets classified under HS code 610323. The MFN duty rate is 12.00% ad valorem. If the declared value of these jackets is $5,000 USD, the duty calculation would be: Duty = Value × Duty Rate = $5,000 USD × 12.00% = $600 USD. If a preferential rate of Free applies due to an FTA, the duty would be $0 USD, provided the Certificate of Origin is accepted by customs.