HS 610341 Trousers, bib and brace overalls, breeches and shorts
Quick Answer: Trousers, bib and brace overalls, breeches, and shorts made of cotton or man-made fibers imported under HS 610341 enter the UK at 12.00%, the EU at 12.00%, and the US with rates varying from free to 77.2¢/kg + 54.5% depending on the country of origin and specific product characteristics. This classification specifically covers men's or boys' garments of this type, excluding those made from wool or fine animal hair. Importers and customs brokers should consult specific tariff schedules for precise duty calculations, particularly for US imports where preferential trade agreements significantly impact rates. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate landed cost calculations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6103410000 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6103410000 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 610341 | — | — | — |
| 61034110 | 61.1¢/kg + 15.8% | Free (14 programs) | — |
| 6103411010 | — | — | ["doz.","kg"] |
| 6103411020 | — | — | ["doz.","kg"] |
| 6103412000 | 13.6% | Free (14 programs) | ["doz.","<u>kg</u>"] |
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 6103.41?
Imports of Trousers, bib and brace overalls, breeches and shorts 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 610341 cover?
This subheading covers men's or boys' trousers, bib and brace overalls, breeches, and shorts, knitted or crocheted, made from cotton or fine animal hair. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically includes garments designed for the lower body. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database further define these items as distinct from other apparel, focusing on their construction and intended use for men and boys, excluding items made from other materials like wool or synthetic fibers.
What falls outside HS 610341?
The following products are excluded from HS 610341: garments made from wool or fine animal hair (classified under 610311-610339), synthetic or artificial fibers (classified under 610342-610349), or non-knitted/non-crocheted fabrics (classified under Chapter 62). Additionally, underwear, sleepwear, and athletic shorts not intended as outerwear are typically classified elsewhere. For example, knitted cotton underwear would fall under heading 6108.
What are common classification mistakes for HS 610341?
A common error is misclassifying trousers made from blends of cotton with other fibers, particularly synthetic ones, without correctly determining the chief weight of the constituent material. General Interpretative Rule 3(b) of the Harmonized System, concerning goods consisting of different materials or components, is often overlooked. Importers may also incorrectly classify items based solely on appearance rather than the specific material composition and construction as defined by the WCO and national tariff schedules.
How should importers classify products under HS 610341?
The correct procedure for classifying products under HS 610341 involves a multi-step process. First, determine the garment's construction (knitted or crocheted). Second, identify the primary fiber content by weight; if cotton or fine animal hair is dominant, proceed. Third, confirm the garment is intended for men or boys and fits the description of trousers, bib and brace overalls, breeches, or shorts. Finally, consult the relevant national tariff schedule, such as the USITC HTS or UK Trade Tariff, for specific subheadings and any additional notes.
How is the duty calculated for products under HS 610341?
A pair of men's knitted cotton chino shorts weighing 0.3 kg and declared at a customs value of $25.00 USD would attract a US duty of $3.75. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared value ($25.00 × 0.15 = $3.75). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, specifically under HTS code 6103.41.0000.
Which trade agreements reduce duties for HS 610341?
Several free trade agreements may reduce the applicable duty rate for HS 610341, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Mexico or Canada. The African Growth and Opportunity Act (AGOA) may also provide duty-free access for qualifying apparel from eligible Sub-Saharan African countries. Documentation required typically includes a self-certified origin statement for USMCA or a specific AGOA certificate of origin.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 610341 (men's or boys' trousers, bib and brace overalls, breeches and shorts of cotton)?
The Most Favored Nation (MFN) duty rate for HS code 610341 is 12.00% ad valorem. However, preferential duty rates are available for goods originating from countries with trade agreements with the United States. For example, goods 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 enter duty-free. It is crucial to verify the specific origin and eligibility under the relevant trade agreement. Always consult the latest USITC Harmonized Tariff Schedule for the most current rates and footnotes.
How is the duty calculated for HS 610341 if it's not purely ad valorem?
While the MFN rate is 12.00% ad valorem, some specific classifications or origins might have compound duties (a combination of specific and ad valorem rates). For instance, a hypothetical rate could be 61.1¢/kg + 15.8% ad valorem. To calculate the duty, you would determine the weight of the imported goods in kilograms and multiply it by the specific rate (61.1¢/kg), then calculate 15.8% of the declared value of the goods. The sum of these two amounts would be the total duty. For example, if you import 100 kg of trousers valued at $1,000 USD: Specific duty = 100 kg * $0.611/kg = $61.10. Ad valorem duty = 0.158 * $1,000 = $158.00. Total duty = $61.10 + $158.00 = $219.10. Always refer to the official tariff schedule for the exact calculation method applicable to your specific import.
What are the key classification criteria for HS code 610341?
HS code 610341 covers knitted or crocheted trousers, bib and brace overalls, breeches, and shorts for men or boys. The primary classification criteria include: 1. Product Type: Must be trousers, overalls, breeches, or shorts. 2. Gender/Age: Specifically for men or boys. Items for women or girls fall under a different HS code (6104.61). 3. Knit or Crochet: The garment must be made by knitting or crocheting, not woven. 4. Material: While this specific code doesn't specify material in its heading, subsequent subheadings often differentiate by textile material (e.g., cotton, synthetic fibers). For 610341, the primary material is often cotton, but it's essential to check the specific subheading for material details. The World Customs Organization (WCO) Explanatory Notes provide further guidance on distinguishing between knitted/crocheted and woven fabrics, and the definition of 'trousers' and related garments.
What documentation is typically required for importing goods under HS code 610341?
Standard documentation for importing apparel under HS code 610341 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, for preferential duty rates, a Certificate of Origin (COO) is usually required, demonstrating that the goods meet the rules of origin under the relevant trade agreement. Importers may also need to provide fabric content declarations or other compliance documents depending on the destination country's specific regulations. Customs brokers play a vital role in ensuring all necessary documentation is accurate and complete to avoid delays or penalties.
Which common trade agreements offer preferential duty rates for HS code 610341 into the US?
Several trade agreements provide preferential duty treatment for goods classified under HS code 610341 into the United States. These include agreements with countries like Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG). For example, under the US-Korea Free Trade Agreement (KORUS), eligible trousers originating in South Korea may be imported duty-free. To claim these benefits, importers must possess a valid Certificate of Origin and ensure the goods meet the specific rules of origin outlined in each agreement. Always consult the USITC Harmonized Tariff Schedule and the text of the relevant trade agreement for precise eligibility criteria and requirements.