HS 610452 Of cotton

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What products does HS 610452 cover?

This subheading covers women's or girls' skirts and divided skirts of cotton, knitted or crocheted. According to the World Customs Organization's Harmonized System Nomenclature, this category falls under Heading 6104, which pertains to 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. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that 610452 specifically designates these garments when made from cotton and produced via knitting or crocheting processes.

What falls outside HS 610452?

The following products are excluded from HS 610452: skirts and divided skirts made from woven fabrics, which are classified under Heading 6204. Additionally, garments made from other textile materials, such as synthetic fibers or wool, even if knitted or crocheted, will not fall under this subheading. For instance, a knitted wool skirt would be classified elsewhere in Chapter 61, and a woven cotton skirt would be classified in Chapter 62. Items not specifically designed as skirts or divided skirts, such as aprons or certain types of shorts, are also excluded.

What are common classification mistakes for HS 610452?

A common error is misinterpreting the fabric composition or the manufacturing process. Importers may mistakenly classify woven skirts as knitted, or garments made from cotton blends where cotton is not the predominant fiber, under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. For blended fabrics, GRI 3(b) often applies, requiring classification based on the material that gives the essential character, which may not always be cotton.

How should importers classify products under HS 610452?

The correct procedure for classifying products under HS 610452 involves a multi-step verification process. First, confirm that the garment is a skirt or divided skirt intended for women or girls. Second, ascertain that the garment is knitted or crocheted, not woven. Third, verify that the primary textile material is cotton, considering any blends according to GRI 3. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and review explanatory notes for definitive guidance.

How is the duty calculated for products under HS 610452?

A women's knitted cotton skirt weighing 0.5 kg and declared at a customs value of $25.00 USD would attract a US duty of $3.75. This is calculated using the Most Favored Nation (MFN) duty rate of 7.5% ad valorem, applied to the declared value. The calculation is: 7.5% of $25.00 = $1.875. However, if there is also a specific duty component, for example, $0.25 per kg, the total duty would be $1.875 + ($0.25 * 0.5 kg) = $2.00. This example uses a hypothetical combined rate for illustrative purposes, as actual rates vary. The USITC Harmonized Tariff Schedule provides the definitive rates.

Which trade agreements reduce duties for HS 610452?

Several free trade agreements may reduce the applicable duty rate for HS 610452, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The African Growth and Opportunity Act (AGOA) may also offer duty-free access for eligible apparel from certain African countries. Documentation required typically includes a USMCA Certificate of Origin or an AGOA eligibility statement, depending on the specific agreement and origin country. For EU preferences, a EUR.1 movement certificate might be necessary.

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