HS 610461 Trousers, bib and brace overalls, breeches and shorts
Quick Answer: Trousers, bib and brace overalls, breeches, and shorts made of cotton, knitted or crocheted, imported under HS 610461 enter the UK at 12.00%, the EU at 12.00%, and the US with rates varying significantly, including a 54.5% ad valorem duty under the Most Favored Nation (MFN) rate, with some trade agreements offering duty-free entry. This classification specifically applies to garments of this type constructed from cotton fibers, whether knitted or crocheted. Importers should be aware of the substantial duty differentials between major markets and the potential impact of preferential trade agreements on US import duties. CustomTariffs aggregates this data to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6104610000 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6104610000 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 61046100 | 14.9% | Free (14 programs) | — |
| 6104610010 | — | — | ["doz.","kg"] |
| 6104610020 | — | — | ["doz.","kg"] |
| 6104610030 | — | — | ["doz.","<u>kg</u>"] |
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 6104.61?
Imports of Trousers, bib and brace overalls, breeches and shorts 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 to Classify This HS Code?
What products does HS 610461 cover?
This subheading covers knitted or crocheted trousers, bib and brace overalls, breeches, and shorts for women or girls. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category includes garments primarily designed for wear on the lower half of the body, excluding those specifically designed for infants. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the material composition and construction method (knitted or crocheted) are key determiners for classification within this specific subheading.
What falls outside HS 610461?
The following products are excluded from HS 610461: garments made from woven fabrics, which are classified under HS 620461; garments for men or boys (classified under HS 620342 for woven or HS 610342 for knitted); and specialized garments such as ski-suits or swimwear. Additionally, garments for infants, which have their own specific classifications, are not included. Items like aprons or dungarees not primarily functioning as trousers or shorts would also be classified elsewhere.
What are common classification mistakes for HS 610461?
A common error is misinterpreting the material composition or construction method, leading to the classification of woven trousers under this knitted subheading, or vice-versa. Another mistake involves incorrectly classifying garments for men or boys, or for infants, under this subheading. Adherence to 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 to avoid these errors.
How should importers classify products under HS 610461?
The correct procedure for classifying products under HS 610461 involves a multi-step process. Importers and customs brokers must first determine the exact product description, including its intended use and target demographic (women or girls). Next, they must ascertain the material composition and confirm that the garment is indeed knitted or crocheted. Finally, they should consult the relevant national tariff schedule, such as the USITC HTS or the EU TARIC, to verify the specific subheading and any applicable notes or exclusions.
How is the duty calculated for products under HS 610461?
A pair of women's knitted cotton shorts weighing 0.2 kg and declared at a customs value of $15.00 USD would attract a US duty of $1.80. This is calculated using the Most Favored Nation (MFN) duty rate of 12% ad valorem, applied to the declared value ($15.00 × 0.12 = $1.80). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 6104.62.2000, which covers knitted shorts of cotton for women or girls.
Which trade agreements reduce duties for HS 610461?
Several free trade agreements may reduce the applicable duty rate for HS 610461, including the United States-Mexico-Canada Agreement (USMCA), where originating goods can be admitted duty-free. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, often resulting in duty-free entry for originating goods. Top origin countries benefiting from these preferences include Mexico and Canada under USMCA. Documentation typically required includes a USMCA Certificate of Origin or a self-certified origin statement for USMCA, and specific origin declarations for other agreements.
```Which HS Codes Are Related?
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FAQ
What are the primary duty rates for HS code 610461 (women's or girls' trousers, bib and brace overalls, breeches and shorts of cotton)?
The Most Favored Nation (MFN) duty rate for HS code 610461, specifically for items made of cotton, is typically 12.00% ad valorem. However, preferential duty rates are available for goods imported from countries with which the United States has a Free Trade Agreement (FTA) or other preferential trade programs. For example, goods 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 others may enter duty-free. It is crucial to verify the specific origin of the goods and consult the latest USITC tariff schedule for definitive rates and eligibility.
How is the duty calculated for HS code 610461 if the MFN rate applies?
The duty for HS code 610461 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the imported goods. For instance, if a shipment of women's cotton trousers (HS 610461) has a declared customs value of $5,000 USD and the MFN duty rate is 12.00%, the calculated duty would be $5,000 USD * 0.12 = $600 USD. Always ensure the customs value is accurately determined according to U.S. Customs and Border Protection (CBP) regulations, which typically follows the transaction value method.
What are the key classification criteria for items falling under HS code 610461?
HS code 610461 covers women's or girls' trousers, bib and brace overalls, breeches, and shorts, knitted or crocheted, and made of cotton. The primary classification criteria include: 1. Gender/Age: Must be designed for women or girls. 2. Garment Type: Must be trousers, bib and brace overalls, breeches, or shorts. 3. Knit/Crochet: The fabric must be produced by knitting or crocheting, not weaving. 4. Fiber Content: For this specific subheading (610461), the primary fiber content is cotton. If the garment is a blend, the classification will depend on the predominant fiber by weight, as per the General Rules of Interpretation (GRIs) for HS classification.
What documentation is typically required for importing goods classified under HS code 610461?
When importing goods under HS code 610461, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, for preferential duty rates, a valid Certificate of Origin (COO) or a declaration of origin on the commercial invoice, compliant with the specific Free Trade Agreement (FTA) requirements, is essential. Importers should also be prepared to provide evidence of fiber content (e.g., laboratory test reports) if requested by Customs and Border Protection (CBP) to verify classification. Compliance with labeling requirements, such as those from the Federal Trade Commission (FTC) regarding fiber content and country of origin, is also mandatory.
How do trade agreements like the US-Korea Free Trade Agreement (KORUS FTA) impact the duty rates for HS code 610461?
Trade agreements significantly reduce or eliminate duties for eligible goods. For HS code 610461 originating from South Korea (KR) and imported into the U.S., the KORUS FTA provides for duty-free entry. To claim this preferential treatment, importers must ensure the goods meet the rules of origin defined in the KORUS FTA and possess a valid declaration of origin. This eliminates the 12.00% MFN duty, resulting in substantial cost savings for importers. Always consult the specific text of the relevant FTA and CBP guidance to ensure compliance with origin rules and documentation requirements.