HS 610459 Of other textile materials
Quick Answer: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) of other textile materials enter the UK at 12.00%, the EU at 12.00%, and the US with a range of rates, including 8% and 72%, with many preferential rates at Free. This classification applies to garments made from textile materials not specifically covered by preceding subheadings within Chapter 61, such as those made from certain synthetic or regenerated fibers, or blends thereof. Importers should carefully verify the specific textile composition of their goods to ensure correct classification and duty application, as rates can vary significantly. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6104590000 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6104590000 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6104591005 | — | — | ["doz.","kg"] |
| 610459 | — | — | — |
| 61045910 | 8% | Free (14 programs) | — |
| 6104598010 | — | — | ["doz.","kg"] |
| 6104598020 | — | — | ["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 6104.59?
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 to Classify This HS Code?
What products does HS 610459 cover?
This subheading covers women's or girls' skirts and divided skirts made up of textile materials other than cotton, man-made fibers, or wool or fine animal hair. According to the World Customs Organization's Harmonized System Nomenclature, this category is defined by exclusion from more specific subheadings within heading 6104. For instance, the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that items not explicitly classified under headings for cotton, synthetic, or wool garments fall here, provided they meet the general criteria for knitted or crocheted women's or girls' skirts.
What falls outside HS 610459?
The following products are excluded from HS 610459: garments made from cotton (HS 610452), wool or fine animal hair (HS 610451), or man-made fibers (HS 610453). Additionally, woven skirts, which fall under Chapter 62, are not classified here. For example, a woven linen skirt would be classified elsewhere, as would any garment not specifically identified as a skirt or divided skirt for women or girls, such as dresses or trousers.
What are common classification mistakes for HS 610459?
A common error is misidentifying the primary textile material of the garment, leading to classification under a more specific heading. For example, a skirt made predominantly of a blend containing a significant percentage of cotton might be incorrectly classified under 610459 when it should be under a cotton-specific subheading. Adherence to General Interpretative Rule 3(b) for mixtures and careful review of the material composition are crucial to avoid misclassification.
How should importers classify products under HS 610459?
The correct procedure for classifying products under HS 610459 involves a systematic approach. Importers and customs brokers must first determine if the garment is a skirt or divided skirt for women or girls. Subsequently, they must identify the primary textile material. If the material is not cotton, wool, fine animal hair, or a man-made fiber specifically listed in a preceding subheading, and the garment is knitted or crocheted, then HS 610459 is the appropriate classification.
How is the duty calculated for products under HS 610459?
A women's knitted silk skirt weighing 0.3 kg and declared at a customs value of $50 USD would attract a US duty of $3.00. 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 $50 = $5.00. This rate is published in the USITC Harmonized Tariff Schedule. (Note: This is a hypothetical example; actual rates vary by origin and specific product details).
Which trade agreements reduce duties for HS 610459?
Several free trade agreements may reduce the applicable duty rate for HS 610459, 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. Additionally, preferential rates may be available under the Generalized System of Preferences (GSP) for eligible developing countries. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A is typically required, depending on the origin country and the specific trade agreement.
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FAQ
What are the typical import duty rates for HS code 610459, and how do preferential rates apply?
HS code 610459 covers women's or girls' skirts and divided skirts of "other textile materials" not knitted or crocheted. The standard Most Favored Nation (MFN) duty rate is 12.00% ad valorem. However, preferential rates significantly reduce or eliminate duties for goods originating from countries with trade agreements. For example, imports from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Singapore (SG), and the United States (US) may receive duty-free treatment. It is crucial to consult the specific tariff schedule of the importing country and verify the country of origin to claim applicable preferential rates.
What defines "other textile materials" for HS code 610459, and how does it differ from knitted or crocheted garments?
For HS code 610459, "other textile materials" refers to fabrics that are not knitted or crocheted. This typically includes woven fabrics made from fibers such as cotton, wool, synthetic or artificial fibers (like polyester, nylon, rayon), silk, or linen. The key distinction is the construction of the fabric. Knitted or crocheted garments fall under Chapter 61, while woven garments, like those classified under 610459, are generally found in Chapter 62. Importers must ensure the fabric construction is correctly identified to avoid misclassification.
What documentation is typically required when importing women's or girls' skirts under HS code 610459?
Standard documentation for importing goods under HS code 610459 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. If claiming preferential duty rates, a Certificate of Origin (COO) is essential, demonstrating that the goods meet the rules of origin for the specific trade agreement. Depending on the importing country and the textile materials used, additional declarations regarding fiber content, flammability, or compliance with specific safety standards may be required. Always consult the importing country's customs authority for a comprehensive list.
How is the import duty for HS code 610459 calculated, and can you provide an example?
The import duty for HS code 610459 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 12.00% and a shipment of skirts has a customs value of $10,000 USD, the duty would be calculated as follows: Duty = Customs Value × Duty Rate. In this example: Duty = $10,000 USD × 12.00% = $1,200 USD. If a specific trade agreement grants duty-free status, the duty amount would be $0 USD, provided all conditions for the preferential treatment are met.
Which major trade agreements commonly impact the duty rates for HS code 610459, and what are the implications for importers?
Several trade agreements can significantly impact duty rates for HS code 610459. For imports into the United States, the USMCA (United States-Mexico-Canada Agreement) provides preferential rates for goods originating from Canada and Mexico. The CAFTA-DR (Dominican Republic-Central America Free Trade Agreement) offers similar benefits for member countries. For imports into the EU, agreements with countries like the UK, Switzerland, and various Mediterranean nations can alter duties. For imports into the UK, the UK Global Tariff reflects rates, including those under trade agreements. Importers must verify the country of origin and consult the relevant trade agreement's rules of origin to determine eligibility for reduced or free entry. Failure to meet these rules can result in the standard MFN rate being applied.