HS 610423 Of synthetic fibres
Quick Answer: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted, of synthetic fibres, imported under HS 610423 enters the UK at 12.00%, the EU at 12.00%, and the US with rates varying by garment if entered separately, often free for certain trade agreements. This classification specifically covers knitted or crocheted apparel sets for women and girls made from synthetic materials like polyester or nylon. Importers should carefully review the specific garment components and applicable trade agreements for US entry. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6104230000 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6104230000 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6104230010 | — | — | ["doz.","kg"] |
| 6104230026 | — | — | ["doz.","kg"] |
| 6104230014 | — | — | ["doz.","kg"] |
| 6104230016 | — | — | ["doz.","kg"] |
| 6104230020 | — | — | ["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 6104.23?
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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 610423 cover?
This subheading covers women's or girls' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted, of synthetic fibres. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically pertains to garments constructed from man-made fibers like polyester, nylon, or acrylic. Official definitions from sources such as the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the material composition is the primary determinant for classification within this code.
What falls outside HS 610423?
The following products are excluded from HS 610423: garments made from natural fibres (e.g., cotton, wool), artificial fibres (e.g., rayon, modal), or blends where synthetic fibres are not the predominant component by weight. Additionally, knitted or crocheted outerwear not specifically listed in heading 6104, such as dresses, skirts, or certain types of sportswear, will be classified elsewhere. For instance, knitted dresses of synthetic fibres fall under HS code 610443.
What are common classification mistakes for HS 610423?
A common error is misinterpreting the fibre content, especially with blended fabrics. General Interpretative Rule 3(b) for the Harmonized System states that mixtures are classified as if they consisted of the material or component which gives them their essential character. Importers may incorrectly classify garments of synthetic fibre blends with a significant percentage of other fibres under this subheading without proper analysis of the predominant fibre by weight.
How should importers classify products under HS 610423?
The correct procedure for classifying products under HS 610423 involves a multi-step process. First, determine if the garment is knitted or crocheted. Second, identify the primary fibre content by weight; this subheading requires synthetic fibres. Third, confirm the garment type (suit, ensemble, jacket, etc.) and that it is intended for women or girls. Consulting the relevant national tariff schedule, such as the USITC HTS or the UK Trade Tariff, is crucial for definitive classification.
How is the duty calculated for products under HS 610423?
A women's knitted polyester blazer weighing 0.5 kg and declared at a customs value of $50 USD would attract a US duty of $7.50. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared customs value ($50 USD × 15% = $7.50). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, which specifies ad valorem duties for this category.
Which trade agreements reduce duties for HS 610423?
Several free trade agreements may reduce the applicable duty rate for HS 610423, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. The EU-UK Trade and Cooperation Agreement also offers preferential rates, often Free, for eligible goods from the UK to the EU and vice versa. Documentation typically required includes a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU/UK preferences.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 610423, covering suits, ensembles, and костюмы (costumes) of synthetic fibers?
The standard Most Favored Nation (MFN) duty rate for HS code 610423 is 12.00% ad valorem. However, preferential duty rates may apply 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 the United States (US) may enter duty-free, provided all rules of origin are met. Always consult the specific tariff schedule for the importing country and verify eligibility for preferential treatment.
How is the duty calculated for HS code 610423, and can you provide an example?
The duty for HS code 610423 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of suits made of synthetic fibers has a declared customs value of $10,000 USD and the applicable MFN duty rate is 12.00%, the import duty would be $10,000 USD * 0.12 = $1,200 USD. Some countries may also apply specific duties or a combination of ad valorem and specific duties. It is crucial to confirm the exact duty calculation method with the importing country's customs authority.
What specific criteria must be met for garments to be classified under HS code 610423?
HS code 610423 covers women's or girls' suits, ensembles, and костюмы (costumes) of synthetic fibres, knitted or crocheted. Key classification criteria include: 1. Garment Type: Must be a suit, ensemble, or costume as defined by Chapter 61 notes. Generally, this involves coordinated garments (e.g., jacket and trousers/skirt). 2. Gender: Intended for women or girls. 3. Material: Primarily composed of synthetic fibres (e.g., polyester, nylon, acrylic). 4. Construction: Knitted or crocheted. Woven garments fall under different HS codes. The relative value or weight of components can be important for ensembles.
What documentation is typically required when importing goods classified under HS code 610423?
Standard documentation for importing goods under HS code 610423 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and a certificate of origin, especially if claiming preferential duty rates under a trade agreement. Depending on the importing country and the specific nature of the synthetic fibers, additional documentation such as fiber content declarations or compliance certificates related to safety standards (e.g., flammability) might be required. Importers should consult the specific requirements of the destination country's customs authority.
How do trade agreements like the USMCA or EU trade deals impact the duty rates for HS code 610423?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 610423, provided the goods meet the specific rules of origin stipulated in the agreement. For example, if a suit classified under 610423 is manufactured in a country that is part of a Free Trade Agreement with the importing country (e.g., Mexico for USMCA, or an EU member state for EU trade deals), and it originates from that territory, it may qualify for a preferential duty rate, often 0%. This requires a valid Certificate of Origin and adherence to all origin criteria, such as substantial transformation or tariff shift requirements. Importers must carefully review the rules of origin for each applicable trade agreement.