HS 610349 Of other textile materials
Quick Answer: Men's or boys' trousers and breeches of other textile materials, not knitted or crocheted, imported under HS 610349 enter the UK at 12.00%, the EU at 12.00%, and the US at 28.2% under the Most Favored Nation (MFN) rate. This classification applies to garments such as trousers, breeches, and similar items for men and boys, when made from textile materials not covered by more specific headings, and crucially, when they are not knitted or crocheted. Importers should be aware of the significant duty rate disparity for US entry compared to the UK and EU. CustomTariffs aggregates this data, highlighting the importance of precise classification for cost-effective trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6103490000 | 12.00 % | — | — |
| 6103490010 | 12.00 % | — | — |
| 6103490091 | 12.00 % | — | — |
| 6103490099 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6103490000 | 12.00 % | — | — |
| 6103490010 | 12.00 % | — | — |
| 6103490091 | 12.00 % | — | — |
| 6103490099 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6103494010 | — | — | ["doz.","kg"] |
| 61034910 | 28.2% | Free (14 programs) | — |
| 6103491020 | — | — | ["doz.","kg"] |
| 6103491060 | — | — | ["doz.","kg"] |
| 6103492000 | 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 6103.49?
Imports of Of other textile materials 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 14 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 610349 cover?
This subheading covers men's or boys' trousers, bib and brace overalls, breeches and shorts, knitted or crocheted, of other textile materials not specified in subheadings 6103.41 to 6103.42. According to the World Customs Organization's Harmonized System Nomenclature, "other textile materials" refers to fibers other than wool, fine animal hair, cotton, or man-made fibers. For example, this could include garments made from linen, ramie, or jute. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC database provide specific interpretations and further details on excluded materials.
What falls outside HS 610349?
The following products are excluded from HS 610349: knitted or crocheted trousers, bib and brace overalls, breeches, and shorts made from wool, fine animal hair, cotton, or man-made fibers, which are classified under subheadings 6103.41 through 6103.42. Additionally, woven garments of these types, as well as garments for women or girls, are classified under different headings. For instance, men's woven linen trousers would not fall under this subheading but would be classified elsewhere in Chapter 62.
What are common classification mistakes for HS 610349?
A common error is misinterpreting "other textile materials" to include man-made fibers or cotton, which have their own specific subheadings within heading 6103. This often occurs when importers do not carefully review the material composition of the garment and fail to consult the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes.
How should importers classify products under HS 610349?
The correct procedure for classifying products under HS 610349 involves a multi-step process. First, determine if the garment is knitted or crocheted and if it is intended for men or boys. Second, identify the primary textile material of the garment. If the material is not wool, fine animal hair, cotton, or a man-made fiber, then it likely falls under "other textile materials." Consult the specific chapter and heading notes of the Harmonized System, and cross-reference with official tariff databases like the USITC HTS or EU TARIC for definitive guidance.
How is the duty calculated for products under HS 610349?
A pair of men's knitted linen shorts weighing 0.25 kg and declared at a customs value of $50 USD would attract a US duty of $1.75. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem applied to the customs value ($50 USD × 0.07 = $3.50), but also considering a specific duty of $0.70 per kg on the weight ($0.70/kg × 0.25 kg = $0.175). The higher of the two duties is applied, which in this case is $3.50. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 6103.49.2000.
Which trade agreements reduce duties for HS 610349?
Several free trade agreements may reduce the applicable duty rate for HS 610349, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free entry for eligible products from certain developing countries, such as Bangladesh. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific requirements of the importing jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 610349, covering men's or boys' trousers, bib and brace overalls, breeches, and shorts of other textile materials?
The Most Favored Nation (MFN) duty rate for HS code 610349 is generally 12.00% ad valorem. However, preferential duty rates can significantly reduce or eliminate duties for goods imported from countries with trade agreements with the importing nation. For example, under certain agreements, goods may enter duty-free (e.g., AU, BH, CL, CO, IL, JO, KR, MA, OM, P, PA, PE, S, SG). It is crucial to consult the specific tariff schedule of the importing country for the applicable rate based on the country of origin. For instance, the UK Trade Tariff lists a 12.00% MFN rate, with preferential rates available.
How is the import duty for HS code 610349 calculated, and can you provide an example?
The duty for HS code 610349 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if a shipment of men's trousers made of a textile material not specified in other headings (e.g., certain synthetic blends) 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 (Customs Value) × 0.12 (Duty Rate) = $1,200 USD. Always verify the specific duty rate and whether any other duties or taxes apply.
What are the classification criteria for men's or boys' garments to fall under HS code 610349?
HS code 610349 applies to knitted or crocheted trousers, bib and brace overalls, breeches, and shorts for men or boys, made from textile materials other than cotton, synthetic fibres, or artificial fibres that are specifically classified under other subheadings within 6103. This means the garment's primary textile material must not be cotton (6103.22, 6103.42), synthetic fibres (6103.23, 6103.43), or artificial fibres (6103.29, 6103.49 - this specific code is for 'other textile materials' which can include wool, fine animal hair, or blends not predominantly cotton, synthetic or artificial fibers). The garment must also be knitted or crocheted, not woven. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide detailed guidance on material composition and garment types.
Which common trade agreements often provide preferential duty rates for goods classified under HS code 610349?
Several trade agreements can offer preferential duty rates for HS code 610349. Examples include agreements between the United States and countries like Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Singapore (SG), and agreements involving the European Union (EU) with various partners. The specific benefits depend on the rules of origin stipulated in each agreement. Importers and customs brokers should consult the preferential tariff schedules of the importing country and ensure compliance with the origin requirements to claim these reduced duties.
What documentation is typically required for importing goods under HS code 610349, especially when claiming preferential duty rates?
Standard import documentation for HS code 610349 includes a commercial invoice, packing list, and bill of lading or air waybill. To claim preferential duty rates under a trade agreement, a Certificate of Origin (COO) or a declaration of origin on the invoice, as specified by the particular trade agreement, is usually required. This document must be issued by the exporter and certified by the relevant authorities in the country of origin. Importers must ensure the goods meet the rules of origin defined in the trade agreement to qualify for preferential treatment. Consulting the customs authority of the importing country for their specific documentation requirements is essential.