HS 610332 Of cotton

The Most Favored Nation (MFN) duty rate for HS code 610332, covering men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) of cotton, is typically 12.00% ad valorem. However, preferential duty rates are available for goods originating from countries with which the importing country has trade agreements. For example, duty-free entry (Free) may be granted under agreements with 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. It is crucial to verify the specific preferential rate applicable to your country of origin with the relevant customs authority or trade database, such as the USITC Harmonized Tariff Schedule, the EU TARIC, or the UK Trade Tariff.

The import duty for HS code 610332 is generally calculated as a percentage of the declared customs value of the goods (ad valorem). For instance, if a shipment of cotton trousers classified under 610332 has a customs value of $10,000 USD and the applicable MFN duty rate is 12.00%, the import duty would be calculated as: $10,000 (Value) × 0.12 (Duty Rate) = $1,200 USD. Some duties might also include specific rates per unit (e.g., per kilogram or per piece), or a combination of ad valorem and specific rates. Always confirm the specific duty calculation method with the official tariff schedule of the importing country.

To be classified under HS code 610332, garments must meet several criteria. Firstly, they must be for 'men or boys'. Secondly, they must fall under the category of 'suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear)'. Thirdly, and crucially for this specific subheading, the primary textile material must be 'cotton'. This means that cotton must constitute the predominant fiber by weight. For blends, if cotton is not the predominant fiber, the classification would shift to the chapter or heading corresponding to the predominant fiber. Importers should ensure their commercial invoices and packing lists clearly state the fiber content and the type of garment to facilitate accurate customs declaration.

Standard documentation for importing goods under HS code 610332 includes a commercial invoice, packing list, and bill of lading or air waybill. To benefit from preferential duty rates under trade agreements, a proof of origin is mandatory. This is typically a Certificate of Origin issued by the competent authority in the exporting country, or a declaration of origin completed by the exporter on the invoice or a separate document, depending on the specific requirements of the trade agreement and the importing country's regulations. For cotton goods, documentation clearly stating the fiber composition is also essential for verification. Always consult the customs authority of the destination country for the most up-to-date and specific documentation requirements.

Several trade agreements provide preferential treatment for goods classified under HS code 610332. For example, the United States has agreements like the Dominican Republic-Central America Free Trade Agreement (CAFTA-DR) which may offer reduced duties for eligible cotton apparel originating from member countries. The European Union's Generalized Scheme of Preferences (GSP) and its numerous Free Trade Agreements (FTAs) with countries worldwide also often include provisions for reduced tariffs on textiles. Similarly, the UK's Global Tariff incorporates preferential rates for goods from countries with which the UK has signed trade deals. The specific benefits and eligibility depend on the rules of origin stipulated within each agreement. Importers should consult the relevant trade agreement texts and the customs tariff of the importing country to ascertain eligibility and claim preferential treatment.