HS 610449 Of other textile materials
Quick Answer: Women's or girls' dresses imported under HS 610449 enter the UK at 12.00%, the EU at 12.00%, and the US with rates varying significantly from 0.9% to 60%, with many preferential trade agreements offering duty-free entry. This classification specifically covers dresses made from textile materials other than cotton, synthetic fibers, or artificial fibers, as detailed in the World Customs Organization's Harmonized System. Importers should consult specific country tariff schedules for precise rates applicable to their material composition. According to CustomTariffs data, understanding the exact fiber content is crucial for accurate classification and duty assessment across these jurisdictions.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6104490000 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6104490000 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6104499010 | — | — | ["doz.","kg"] |
| 6104499060 | — | — | ["doz.","kg"] |
| 610449 | — | — | — |
| 6104491000 | 0.9% | Free (15 programs) | ["doz.","kg"] |
| 61044990 | 5.6% | Free (15 programs) | — |
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 6104.49?
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 610449 cover?
This subheading covers women's or girls' dresses made up of textile materials other than cotton, synthetic fibres, or artificial fibres. According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses dresses not primarily composed of the materials specified in preceding subheadings within heading 6104. For instance, the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database define this as dresses of knitted or crocheted textile materials, excluding those explicitly classified under other material types, such as silk or wool, if those were the primary components.
What falls outside HS 610449?
The following products are excluded from HS 610449: dresses made from cotton, synthetic fibres (like polyester or nylon), or artificial fibres (like rayon or modal) are classified under different subheadings within 6104. Additionally, garments that are not dresses, such as skirts, trousers, or blouses, even if made from similar "other" textile materials, will not fall under this code. For example, a knitted wool dress would be classified elsewhere based on its wool content, not under this "other textile materials" category.
What are common classification mistakes for HS 610449?
A common error is misinterpreting "other textile materials" to include all knitted or crocheted dresses not explicitly mentioned. This often leads to misclassification when the primary textile material is, in fact, cotton, synthetic, or artificial fibre, which have their own specific subheadings. Adherence to General Interpretative Rule 3(b) for mixtures, which prioritizes the material giving the essential character, is crucial. For example, a dress predominantly of silk, even with a small percentage of another fibre, should not be classified here.
How should importers classify products under HS 610449?
The correct procedure for classifying products under HS 610449 involves a detailed examination of the garment's composition and construction. Importers and customs brokers must first identify the specific textile material that forms the essential character of the dress, as per the WCO's General Interpretative Rules. If the dress is knitted or crocheted and its primary component is a textile material not specified in preceding subheadings (e.g., silk, linen, wool, or blends thereof where these are not the dominant fibre), then 610449 is likely applicable. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, is essential.
How is the duty calculated for products under HS 610449?
A knitted silk dress weighing 0.5 kg and declared at a customs value of $150 USD would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value. The calculation is: 10% of $150 USD = $15.00. This rate is published in the USITC Harmonized Tariff Schedule. Note that specific duties based on weight might also apply in some jurisdictions, requiring a dual calculation to determine the highest applicable duty.
Which trade agreements reduce duties for HS 610449?
Several free trade agreements may reduce the applicable duty rate for HS 610449, including the United States-Mexico-Canada Agreement (USMCA), which can offer duty-free treatment for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) allows eligible developing countries to export certain goods, including apparel, duty-free to the United States. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required by US Customs and Border Protection.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 610449, covering women's or girls' dresses of other textile materials?
The Most Favored Nation (MFN) duty rate for HS code 610449 is typically 12.00% ad valorem. However, preferential duty rates can be significantly lower or even free for goods originating from countries with trade agreements with the importing nation. For example, under certain agreements, rates can be as low as 0.9% or free for partners like Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), South Korea (KR), and Singapore (SG). It is crucial to consult the specific tariff schedule of the importing country for the applicable rate based on the origin of the goods.
How is the import duty for HS code 610449 calculated, and can you provide an example?
The duty for HS code 610449 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 dresses under HS 610449 has a customs value of $10,000 and the MFN duty rate is 12.00%, the import duty would be $10,000 \times 0.12 = $1,200. If the tariff includes a specific duty component (e.g., per unit), that would be calculated separately and potentially combined with the ad valorem duty, depending on the tariff structure.
What specific textile materials fall under 'other textile materials' for HS code 610449, and how does this impact classification?
HS code 610449 applies to women's or girls' dresses made from textile materials not specifically covered by other headings within Chapter 61. This typically includes garments made from materials such as synthetic fibers (e.g., polyester, nylon, acrylic), artificial fibers (e.g., rayon, modal, lyocell), or blends thereof, provided they are not predominantly made of cotton, synthetic staple fibers, or artificial staple fibers which would fall under different subheadings. Accurate fiber content declaration and understanding the WCO's General Rules for the Interpretation of the Harmonized System (GRI) are essential for correct classification.
What documentation is typically required when importing goods classified under HS code 610449?
When importing women's or girls' dresses under HS code 610449, standard import documentation is usually required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and a certificate of origin if preferential duty rates are claimed. Depending on the importing country and the specific textile composition, additional declarations regarding fiber content, country of origin, or compliance with safety standards might be necessary. Consulting the importing country's customs authority is recommended.
Which common trade agreements offer preferential duty rates for HS code 610449, and how can importers verify eligibility?
Several trade agreements can provide preferential duty rates for HS code 610449. Examples include agreements like the USMCA (United States-Mexico-Canada Agreement), CAFTA-DR (Dominican Republic-Central America Free Trade Agreement), and various bilateral agreements the US has with countries such as Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG). To verify eligibility, importers must obtain a valid Certificate of Origin from the exporter, which certifies that the goods meet the rules of origin stipulated in the specific trade agreement. This document is crucial for claiming reduced or free duties.