HS 610451 Skirts and divided skirts
Quick Answer: Skirts and divided skirts imported under HS 610451 enter the UK at 12.00%, the EU at 12.00%, and the US at 14.9% under the Most Favored Nation (MFN) rate. This code specifically covers women's or girls' skirts and divided skirts, which are garments worn on the lower half of the body, typically divided to allow for ease of movement. Significant trade considerations include preferential duty rates available for certain trading partners in the US, such as duty-free entry from Australia and South Korea. Importers and customs brokers should consult specific Free Trade Agreements and the latest tariff schedules for precise duty application. According to CustomTariffs data, understanding these variations is crucial for accurate landed cost calculations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6104510000 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6104510000 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6104510000 | 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 6104.51?
Imports of Skirts and divided skirts 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 610451 cover?
This subheading covers skirts and divided skirts, specifically those that are knitted or crocheted, not elasticated or rubberized, and made of cotton. According to the World Customs Organization's Harmonized System Nomenclature, this classification applies to garments designed to be worn on the lower half of the body, with the key differentiator being the knitted or crocheted construction and the primary material being cotton. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database further refine this by specifying the knit/crochet aspect and the cotton content as primary classification criteria.
What falls outside HS 610451?
The following products are excluded from HS 610451: skirts and divided skirts that are not knitted or crocheted (classified under heading 610452 for woven fabrics), those made from materials other than cotton (e.g., synthetic fibers, wool, silk), or those that are elasticated or rubberized. Additionally, garments that are not specifically skirts or divided skirts, such as trousers, shorts, or culottes that do not meet the definition of a divided skirt, will be classified elsewhere. For instance, woven cotton skirts fall under HS 610452.
What are common classification mistakes for HS 610451?
A common error is misinterpreting the "knitted or crocheted" requirement, leading to the classification of woven skirts under this subheading. General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial here. Importers may also incorrectly classify skirts made from cotton blends if the cotton content is not the predominant fiber by weight, or if they overlook specific exclusions for certain types of finishing or construction.
How should importers classify products under HS 610451?
The correct procedure for classifying skirts and divided skirts under HS 610451 involves a systematic approach. First, determine if the garment is knitted or crocheted. Second, confirm that the primary textile material is cotton. Third, verify that the garment is indeed a skirt or a divided skirt as per the definitions in Chapter 61 notes. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review the relevant chapter and heading notes for definitive guidance.
How is the duty calculated for products under HS 610451?
A pair of women's knitted cotton skirts weighing 0.5 kg and declared at a customs value of $50.00 USD would attract a US duty of $3.50. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared customs value. The calculation is: 7.0% × $50.00 = $3.50. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 6104.51.00.00 for cotton skirts, knitted or crocheted.
Which trade agreements reduce duties for HS 610451?
Several free trade agreements may reduce the applicable duty rate for HS 610451, including the United States-Mexico-Canada Agreement (USMCA), which can provide for Free duty rates 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 preference under USMCA, a compliant origin declaration is required. For GSP, a Form A certificate of origin is typically needed for many beneficiary countries.
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FAQ
What are the typical import duty rates for HS code 610451 (skirts and divided skirts)?
The Most Favored Nation (MFN) duty rate for HS code 610451 can vary significantly depending on the importing country. For example, in the United States, the MFN rate is 12.00% ad valorem. In the European Union, under the TARIC system, the rate is also 12.00% ad valorem. The United Kingdom's Trade Tariff lists a rate of 14.9% ad valorem. It is crucial to consult the specific tariff schedule of the destination country for the definitive rate. Additionally, preferential duty rates may apply under various Free Trade Agreements (FTAs).
How is the import duty for HS code 610451 calculated, and can you provide an example?
Import duty for HS code 610451 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of skirts valued at $10,000 USD is imported into the United States, and the MFN duty rate is 12.00%, the calculated duty would be $10,000 USD * 12.00% = $1,200 USD. Always ensure the customs value is determined according to the rules of origin and valuation specified by the importing country's customs authority.
What are the classification criteria for goods falling under HS code 610451?
HS code 610451 covers skirts and divided skirts made of knitted or crocheted fabric. The key classification criteria are: 1. Product Type: The garment must be a skirt or a divided skirt (garments resembling trousers or shorts but with the legs divided to the crotch, worn by women or girls). 2. Construction Method: The garment must be made of knitted or crocheted fabric. Woven fabrics fall under different HS codes (e.g., 6204.51). 3. Intended Wearer: The item must be designed for women or girls. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide further guidance on distinguishing between knitted/crocheted and woven fabrics, as well as the definition of divided skirts.
Which trade agreements offer preferential duty rates for HS code 610451, and what documentation is needed?
Preferential duty rates for HS code 610451 are available under numerous trade agreements. For instance, countries like Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Singapore (SG), and others may offer duty-free (Free) entry under specific bilateral or regional FTAs. To claim these preferential rates, importers typically need to provide a Certificate of Origin (COO) or a declaration of origin issued by the exporter, demonstrating that the goods meet the rules of origin stipulated in the relevant trade agreement. The specific documentation requirements vary by agreement and country, so consulting the agreement text and the importing country's customs regulations is essential.
Are there any specific documentation requirements beyond a commercial invoice and packing list for importing skirts under HS code 610451?
While a commercial invoice and packing list are standard import documents, specific requirements for HS code 610451 may include: 1. Certificate of Origin: Essential for claiming preferential duty rates under Free Trade Agreements. 2. Fiber Content Declaration: Some countries require a declaration of the textile fiber content for labeling and statistical purposes. 3. Country of Origin Marking: Goods must often be marked with their country of origin (e.g., 'Made in China'). 4. Safety and Labeling Compliance: Depending on the destination market, there may be specific safety standards or labeling requirements (e.g., flammability standards, care instructions) that need to be met and documented. Importers should verify these requirements with the customs authority of the destination country.