HS 610442 Of cotton
Quick Answer: Women's or girls' dresses of cotton imported under HS 610442 enter the UK at 12.00%, the EU at 12.00%, and the US with a Most Favored Nation (MFN) rate of 11.5%, though preferential rates may apply for certain trading partners. This code specifically covers dresses made from cotton, excluding those made from artificial or synthetic fibers. Importers should be aware of potential variations in duty rates based on the origin of goods, particularly for the US market where several free trade agreements are in effect. CustomTariffs aggregates this information to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6104420000 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6104420000 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 61044200 | 11.5% | Free (14 programs) | — |
| 6104420010 | — | — | ["doz.","kg"] |
| 6104420020 | — | — | ["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 6104.42?
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 610442 cover?
This subheading covers women's or girls' dresses, knitted or crocheted, made of cotton. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically includes garments designed as dresses, intended for women or girls, and constructed from knitted or crocheted cotton fabric. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, emphasizing the material composition and garment type as primary classification determinants.
What falls outside HS 610442?
The following products are excluded from HS 610442: dresses not made of cotton, such as those of synthetic fibers (classified under 610443) or artificial fibers (classified under 610444), and dresses made from woven cotton fabric (classified under 620442). Furthermore, garments that are not dresses, like skirts (610452) or blouses (610610), even if made of knitted cotton, are classified separately. The key differentiator remains the garment's function and construction material.
What are common classification mistakes for HS 610442?
A common error is misidentifying the fabric construction; mistaking woven cotton for knitted or crocheted cotton can lead to incorrect classification under Chapter 62 instead of Chapter 61. Another frequent mistake involves classifying sets or ensembles as single dresses. According to General Rule of Interpretation (GRI) 3, composite goods are classified according to their essential character, and if a set is presented as a single item, its classification depends on the component that gives it its essential character, which may not be a dress.
How should importers classify products under HS 610442?
The correct procedure for classifying products under HS 610442 involves a systematic approach. First, determine if the garment is a dress for women or girls. Second, confirm that the garment is knitted or crocheted. Third, verify that the primary component material is cotton, typically by checking the garment's label. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, for precise definitions and any specific country notes.
How is the duty calculated for products under HS 610442?
A women's knitted cotton sundress weighing 0.25 kilograms and declared at a customs value of $20.00 USD would attract a US duty of $3.00. This is calculated using the Most Favored Nation (MFN) duty rate of 12% ad valorem applied to the declared value ($20.00 × 0.12 = $2.40) plus a specific duty of $0.60 per kilogram ($0.60/kg × 0.25 kg = $0.15). The total duty is $2.55. 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 610442?
Several free trade agreements may reduce the applicable duty rate for HS 610442. For instance, under the United States-Mexico-Canada Agreement (USMCA), dresses originating from Mexico or Canada may be eligible for duty-free entry. Similarly, agreements like the Generalized System of Preferences (GSP) can offer reduced or free duties for products from certain developing countries, such as Bangladesh. To claim these preferences, importers typically require a self-certified origin statement or a specific certificate of origin, depending on the agreement and importing country's regulations.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 6104.42 (Dresses of cotton, women's or girls')?
The Most Favored Nation (MFN) duty rate for HS code 6104.42 is typically 12.00% ad valorem. However, preferential duty rates are available for goods originating from countries with trade agreements with the importing nation. For example, under specific trade agreements, duty rates can be Free (e.g., for Australia, Bahrain, Chile, Colombia, Israel, Jordan, South Korea, Morocco, Oman, Peru, Singapore, and others). Some countries may have higher rates, such as 45% or 11.5%. It is crucial to consult the specific tariff schedule of the importing country and verify the rules of origin for preferential treatment. Sources: USITC Harmonized Tariff Schedule, EU TARIC, UK Trade Tariff.
How is the import duty for HS code 6104.42 calculated, and can you provide an example?
The duty for HS code 6104.42 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 12.00% and the declared customs value of a shipment of cotton dresses is $10,000 USD, the import duty would be calculated as: $10,000 (Value) × 0.12 (12.00% duty rate) = $1,200 USD. Always confirm the applicable duty rate and valuation rules with the customs authority of the importing country.
What are the key classification criteria for HS code 6104.42?
HS code 6104.42 specifically covers 'Dresses' of cotton, for 'women or girls'. The primary classification criteria are: 1. Garment Type: Must be a 'dress', typically defined as a one-piece garment covering the torso and extending downwards over the legs. 2. Material: The outer surface must be predominantly of 'cotton'. This means cotton must constitute more than 50% by weight of the textile material. 3. Intended Wearer: The garment must be designed for 'women or girls'. This is determined by factors such as size, cut, and style. If these criteria are not met, the garment may fall under a different HS code. Source: WCO Harmonized System Explanatory Notes.
What documentation is typically required for importing goods classified under HS code 6104.42?
Standard documentation for importing garments under HS code 6104.42 generally includes: 1. Commercial Invoice: Detailing the seller, buyer, description of goods, quantity, unit price, and total value. 2. Packing List: Itemizing the contents of each package. 3. Bill of Lading or Air Waybill: Transport document. 4. Certificate of Origin: Essential for claiming preferential duty rates under trade agreements. This document must attest that the goods originate from the partner country. 5. Import Declaration: Filed with customs authorities. 6. Textile Declarations/Certificates: Depending on the importing country's regulations, specific textile declarations or certificates of origin for textiles may be required to verify fiber content and country of origin. Importers should consult the specific import regulations of the destination country.
Which major trade agreements often provide preferential duty rates for HS code 6104.42?
Several trade agreements can offer reduced or free duty rates for HS code 6104.42, provided the goods meet the rules of origin. 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), and Singapore (SG). The European Union and the United Kingdom also have numerous trade agreements that may affect duty rates. Importers must verify the specific agreement applicable to their country of origin and ensure compliance with its rules of origin requirements. Sources: USITC Harmonized Tariff Schedule, EU TARIC, UK Trade Tariff.