HS 610342 Of cotton
Quick Answer: Men's or boys' trousers and breeches of cotton, imported under HS 610342, enter the UK at 12.00%, the EU at 12.00%, and the US with a wide range of rates, including 90% and 10.3% ad valorem, with duty-free entry available for certain Free Trade Agreement partners. This classification specifically covers tailored trousers and breeches made from cotton, excluding knit or crochet articles which fall under different headings. Importers should carefully verify the specific US tariff rate based on the country of origin, as preferential rates significantly impact landed cost. According to CustomTariffs data, understanding these varying duty structures is crucial for effective trade compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6103420000 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6103420000 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6103421040 | — | — | ["doz.","kg"] |
| 6103421050 | — | — | ["doz.","kg"] |
| 6103421065 | — | — | ["doz.","kg"] |
| 6103421070 | — | — | ["doz.","kg"] |
| 61034220 | 10.3% | Free (14 programs) | — |
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 6103.42?
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 610342 cover?
This subheading covers men's or boys' trousers, bib and brace overalls, breeches and shorts, knitted or crocheted, of cotton. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this classification applies to garments primarily made from cotton fibers, intended for male individuals, and manufactured using knitting or crocheting techniques. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope, specifying that the cotton content must be predominant by weight for classification under this code.
What falls outside HS 610342?
The following products are excluded from HS 610342: garments made from woven fabrics (which fall under HS Chapter 62), items not made of cotton (e.g., wool, synthetic fibers), or garments for women and girls (which are classified under HS 6104). Furthermore, specialized garments like ski-suits or swimwear, unless primarily of cotton and fitting the general description, would be classified elsewhere. For instance, cotton shorts made from woven denim would typically be classified under HS 6203.42.
What are common classification mistakes for HS 610342?
A common error is misinterpreting the material composition, especially when garments are blends. General Rule of Interpretation (GRI) 3(b) for mixtures and composite goods is crucial here; if a garment contains a significant percentage of another fiber, it may not be classified as "of cotton." Another mistake involves confusing knitted or crocheted items with woven ones, leading to classification under the incorrect chapter (61 vs. 62). Incorrectly classifying items intended for other specific uses, such as underwear, also occurs.
How should importers classify products under HS 610342?
The correct procedure for classifying products under HS 610342 involves a multi-step process. First, determine the garment's intended use and the gender of the wearer. Second, identify the primary textile material by weight, ensuring it is cotton. Third, verify that the garment is knitted or crocheted, not woven. Importers and customs brokers should consult the official HS Explanatory Notes and national tariff schedules, such as the USITC HTS or EU TARIC, to confirm the classification based on these criteria.
How is the duty calculated for products under HS 610342?
A shipment of 1,000 pairs of men's knitted cotton shorts, declared at a customs value of $5,000 USD, would attract a US duty of $1,250. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 25% ad valorem. The calculation is: 25% of $5,000 USD = $1,250 USD. This assumes no preferential trade agreements apply and the goods are not subject to any specific additional duties or taxes.
Which trade agreements reduce duties for HS 610342?
Several free trade agreements may reduce the applicable duty rate for HS 610342, including the United States-Mexico-Canada Agreement (USMCA), where originating goods from Mexico or Canada can be classified as Free. The EU's Generalised Scheme of Preferences (GSP) can also offer reduced or Free rates for originating goods from certain developing countries. Documentation required typically includes a USMCA certification of origin for North American trade or a EUR.1 movement certificate for EU preferences, depending on the specific agreement and origin country.
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FAQ
What are the typical import duty rates for HS code 610342, specifically for items 'of cotton'?
The Most Favored Nation (MFN) duty rate for HS code 610342, which covers men's or boys' trousers, bib and brace overalls, breeches and shorts of cotton, is generally 12.00% ad valorem. However, preferential duty rates are available for goods originating from countries with trade agreements with the importing nation. For example, duty-free entry (Free) is often 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, provided all rules of origin are met. Always consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates.
How is the import duty for HS code 610342 calculated, and can you provide an example?
The import duty for HS code 610342 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 12.00% and you import men's cotton trousers valued at $10,000 USD, the duty would be calculated as: $10,000 (Value) × 12.00% (Duty Rate) = $1,200 USD. In some cases, duties might be based on a combination of value and quantity (e.g., per unit), but for 610342, ad valorem is most common. Ensure your customs valuation is accurate and supported by proper documentation.
What specific criteria must be met for an item to be classified under HS code 610342 as 'of cotton'?
To be classified under HS code 610342, the garment must meet several criteria. Firstly, it must be for men or boys. Secondly, it must be a type of garment such as trousers, bib and brace overalls, breeches, or shorts. Thirdly, and crucially for this specific subheading, the primary textile material must be cotton. This is determined by the fiber content, typically based on weight. For example, a pair of men's denim jeans made predominantly from cotton fibers would fall under this code, assuming it meets the other criteria. If the garment is made from a blend where another fiber predominates, or if it's not for men/boys, a different HS code would apply.
What documentation is typically required when importing goods classified under HS code 610342?
When importing goods under HS code 610342, standard import documentation is required, including 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 requirements, is mandatory. This document must certify that the goods originate from the partner country. Importers should also be prepared to provide evidence of fiber content if requested by customs authorities to verify the 'of cotton' classification.
Which common trade agreements offer preferential duty rates for HS code 610342, and what is the general outcome for 'of cotton' items?
Several trade agreements provide preferential duty rates, often resulting in duty-free entry, for goods classified under HS code 610342 originating from partner countries. Examples include agreements like the US-Australia Free Trade Agreement (AU), US-Bahrain Free Trade Agreement (BH), US-Chile Free Trade Agreement (CL), US-Colombia Trade Promotion Agreement (CO), US-Israel Free Trade Agreement (IL), US-Jordan Free Trade Agreement (JO), US-Korea Free Trade Agreement (KR), US-Morocco Free Trade Agreement (MA), US-Oman Free Trade Agreement (OM), US-Panama Trade Promotion Agreement (PA), US-Peru Trade Promotion Agreement (PE), and US-Singapore Free Trade Agreement (SG). To benefit, importers must ensure the goods meet the respective agreement's rules of origin and provide the correct proof of origin documentation. Always verify the specific terms and conditions of each agreement.