HS 610439 Of other textile materials

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What products does HS 610439 cover?

This subheading 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 other textile materials not specified in subheading 6104.31 or 6104.32. According to the World Customs Organization's Harmonized System Explanatory Notes, "other textile materials" typically refers to synthetic or artificial fibers, or blends thereof, not already covered by specific headings for cotton or man-made fibers. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC database provide further detail on specific fiber compositions and construction methods that fall under this classification.

What falls outside HS 610439?

The following products are excluded from HS 610439: knitted or crocheted garments made predominantly of cotton or synthetic fibers like polyester or nylon if they fall under more specific subheadings within 6104, or if they are not of a knitted or crocheted construction. For instance, woven suits of synthetic fibers would be classified elsewhere. Additionally, garments designed for specific activities such as swimwear (heading 6112) or specialized sports apparel are not included. Outerwear like coats and raincoats, even if knitted, are also generally excluded.

What are common classification mistakes for HS 610439?

A common error is misinterpreting "other textile materials" and incorrectly classifying garments made from blends where one fiber predominates but is not explicitly listed in a more specific subheading. For example, a knitted suit made of a wool/synthetic blend might be mistakenly classified under 6104.39 when a more specific subheading for wool blends exists. Importers must carefully consult the General Rules for the Interpretation (GRI) of the Harmonized System, particularly GRI 1 and GRI 3, to ensure the correct classification based on the predominant material and the most specific description.

How should importers classify products under HS 610439?

The correct procedure for classifying products under HS 610439 involves a multi-step process. First, determine if the garment is knitted or crocheted and if it is intended for women or girls. Second, identify the textile material composition, paying close attention to the predominant fiber. Consult the WCO HS Nomenclature and relevant national tariff schedules, such as the USITC HTS or EU TARIC, to see if a more specific subheading exists for the material. If no more specific subheading applies, and the garment fits the general description of suits, ensembles, jackets, etc., then 610439 is appropriate.

How is the duty calculated for products under HS 610439?

A women's knitted blazer made of a polyester/viscose blend, weighing 0.5 kg and declared at a customs value of $50.00 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 ($50.00 USD × 0.15 = $7.50). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 6104.39.2000.

Which trade agreements reduce duties for HS 610439?

Several free trade agreements may reduce the applicable duty rate for HS 610439, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying goods originating from Canada or Mexico. The preferential rate is typically Free. For goods originating from certain developing countries, the Generalized System of Preferences (GSP) may offer reduced or free entry into the US. To claim preference under USMCA, a valid origin declaration is required. For GSP, a Form A certificate of origin is generally needed.

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