HS 610432 Of cotton
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 cotton, imported under HS 610432 enters the UK at 12.00%, the EU at 12.00%, and the US at 14.9% ad valorem, with preferential rates available for certain trade partners. This classification specifically pertains to knitted or crocheted garments made from cotton, designed for women or girls. Importers should be aware of the varying Most Favored Nation (MFN) duty rates across these major markets. CustomTariffs aggregates this information to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6104320000 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6104320000 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6104320000 | 14.9% | Free (14 programs) | ["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 6104.32?
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 610432 cover?
This subheading covers women's or girls' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted, of cotton. According to the WCO Harmonized System Nomenclature, this category specifically applies to garments made from cotton fibers, excluding those made from other textile materials. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database further define these items as finished apparel, distinct from fabric or unfinished garments, with specific exclusions detailed in Chapter 61 notes.
What falls outside HS 610432?
The following products are excluded from HS 610432: garments made wholly or partly of synthetic or artificial fibers, wool, or fine animal hair, as well as knitted or crocheted garments of other materials. Furthermore, swimwear, underwear, and nightwear, even if made of cotton and of a similar cut, are classified under different headings. For instance, cotton t-shirts (HS 6109) or cotton pyjamas (HS 6107/6108) would not fall under this subheading.
What are common classification mistakes for HS 610432?
A common error is misinterpreting the primary textile material. If a garment is a blend where cotton is not the predominant fiber by weight, it may be classified elsewhere. Another mistake involves confusing suits or ensembles with individual garments. According to General Rule of Interpretation (GRI) 3(b), mixtures of goods are often classified by the component that gives them their essential character. Importers must ensure the garment meets the definition of a "suit" or "ensemble" as per Chapter 61 notes.
How should importers classify products under HS 610432?
The correct procedure for classifying products under HS 610432 involves a multi-step process. First, determine the primary textile fiber composition of the garment. If it is predominantly cotton, proceed to identify the specific garment type (e.g., jacket, trousers). Next, consult the relevant national tariff schedule, such as the USITC HTS or the UK Trade Tariff, to confirm the correct subheading. Ensure the garment meets the description of "knitted or crocheted" and is intended for women or girls.
How is the duty calculated for products under HS 610432?
A pair of women's knitted cotton trousers weighing 0.5 kg and declared at a customs value of $50 USD would attract a US duty of $10.00. This is calculated using the MFN rate of 12% ad valorem (0.12 × $50 USD = $6.00) plus a specific duty of $14.00 per dozen pairs (0.5 kg / 12 pairs per dozen = 0.0417 dozen pairs; 0.0417 dozen pairs × $14.00/dozen = $0.58). The total duty is $6.58. This calculation is based on the USITC Harmonized Tariff Schedule, which often combines ad valorem and specific duties for apparel.
Which trade agreements reduce duties for HS 610432?
Several free trade agreements may reduce the applicable duty rate for HS 610432, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from developing countries. 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 agreement and originating country.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 610432, specifically for garments 'of cotton'?
The Most Favored Nation (MFN) duty rate for HS code 610432, which covers 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 cotton, is typically 12.00% ad valorem. However, preferential rates are available under various trade agreements. For example, imports 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 be eligible for duty-free entry (Free). It is crucial to verify eligibility and specific conditions for each trade agreement. The UK's tariff also lists a 14.9% rate for certain origins, and a 90% rate for others, highlighting the importance of origin verification.
How is the import duty for HS code 610432 calculated, and can you provide an example for a cotton suit jacket?
The import duty for HS code 610432 is generally 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 women's cotton suit jackets (HS 610432) has a declared customs value of $10,000 USD and the applicable MFN duty rate is 12.00%, the calculated duty would be $10,000 USD × 0.12 = $1,200 USD. Always ensure the customs value is correctly determined according to WTO valuation rules.
What are the key classification criteria to ensure a garment falls under HS code 610432 and is specifically 'of cotton'?
To classify a garment under HS code 610432, it must meet several criteria. Firstly, it must be knitted or crocheted. Secondly, it must be a type of garment listed in the heading: women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches, and shorts (excluding swimwear). Thirdly, and crucially for this specific subheading, the garment must be predominantly made of cotton. The 'of cotton' designation typically refers to the textile material that constitutes the greatest part by weight, as per Chapter 61 Notes and the General Rules for the Interpretation of the Harmonized System (GRI).
What documentation is typically required for importing goods classified under HS code 610432, especially when claiming preferential duty rates?
Standard import documentation for HS code 610432 includes a commercial invoice, packing list, and bill of lading or air waybill. To claim preferential duty rates under trade agreements (e.g., USMCA, EU Free Trade Agreements), importers must provide a valid Certificate of Origin or proof of origin, as stipulated by the specific agreement. This document certifies that the goods meet the rules of origin requirements of the exporting country. For cotton garments, documentation verifying the fiber content may also be requested by customs authorities to confirm compliance with the 'of cotton' classification.
Which major trade agreements offer preferential or free trade access for goods under HS code 610432 'of cotton', and what is the general impact?
Several trade agreements provide preferential or duty-free access for goods classified under HS code 610432. Examples include agreements between the US and countries like South Korea (KORUS FTA), Australia (AUSFTA), and Chile (USCFTA), where cotton garments may enter duty-free if they meet the respective rules of origin. The EU also has numerous Free Trade Agreements (FTAs) with various countries that can reduce or eliminate duties. The general impact is a significant reduction in landed cost for importers, making trade more competitive. Importers must consult the specific text of each agreement and obtain the necessary proof of origin to benefit from these provisions. The USITC's Harmonized Tariff Schedule (HTS) and the EU's TARIC database are excellent resources for identifying applicable preferential rates.