HS 610462 Of cotton

The import duty rates for HS code 610462, which covers women's or girls' trousers, bib and brace overalls, breeches and shorts of cotton, vary significantly based on the country of origin and applicable trade agreements. For instance, the U.S. Most Favored Nation (MFN) rate is 12.00%. However, preferential rates are available under various trade agreements. For example, goods originating 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 receive duty-free entry (Free). It is crucial to consult the specific tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule or the EU TARIC database, to determine the exact rate applicable to your shipment. Other rates can include 90% or 10.3% depending on origin and specific trade provisions.

The calculation of import duty for HS code 610462 depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit), or a combination. For an ad valorem duty, the calculation is straightforward. For example, if a shipment of cotton trousers classified under 610462 has a declared customs value of $10,000 USD and the applicable MFN duty rate is 12.00%, the duty would be calculated as: $10,000 (Value) × 12.00% (Duty Rate) = $1,200 USD. If a specific duty component is involved (e.g., per kilogram), it would be added to the ad valorem amount. Always verify the exact duty calculation basis (value, weight, etc.) and the applicable rate from the official tariff schedule.

To be classified under HS code 610462, the garments must meet specific criteria. Primarily, they must be women's or girls' trousers, bib and brace overalls, breeches, or shorts. Secondly, the primary textile material must be cotton. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide guidance. For goods composed of multiple textile materials, classification is determined by the 'predominant' textile material by weight, as outlined in Chapter 61 of the Harmonized System. Importers must ensure that the fiber content declared on product labels and commercial documents accurately reflects the predominant material. If the garment is predominantly of cotton, it falls under 6104.62. If another fiber predominates, a different HS code would apply.

When importing goods under HS code 610462, standard international trade documentation is required, with specific attention to the material composition. Essential documents include a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill for transport. Crucially, a Certificate of Origin may be required, especially if preferential duty rates are claimed under a trade agreement. This certificate must attest that the cotton apparel originates from a country that has a preferential trade agreement with the importing country. Additionally, importers may need to provide product labels or declarations confirming the fiber content (100% cotton, or the predominant fiber if blended) to substantiate the HS classification.

Several trade agreements provide preferential duty rates for goods classified under HS code 610462. For example, the United States has agreements like the Dominican Republic-Central America Free Trade Agreement (CAFTA-DR), which may offer reduced or zero duties for qualifying apparel originating from member countries. The European Union has numerous Association Agreements and Free Trade Agreements (FTAs) with countries worldwide, potentially impacting duties for cotton apparel. Similarly, the UK has its own set of FTAs post-Brexit. Countries listed in the first FAQ (AU, BH, CL, CO, IL, JO, KR, MA, OM, PA, PE, SG) often benefit from specific bilateral or multilateral trade pacts that grant duty-free or reduced-duty access. Importers must verify the specific rules of origin and eligibility criteria under the relevant trade agreement to claim these preferential rates.