HS 610520 Of man-made fibres
Quick Answer: Men's or boys' shirts of man-made fibres imported under HS 610520 enter the UK at 12.00%, the EU at 12.00%, and the US at 54.5% under the MFN rate. This classification specifically covers knitted or crocheted shirts for men or boys, made from synthetic or artificial fibres. Importers should be aware of the significant duty rate disparity in the US market, which may necessitate exploring preferential trade agreements for reduced rates. CustomTariffs aggregates this data, highlighting the importance of accurate classification for cost-effective international trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6105209000 | 12.00 % | — | — |
| 6105200000 | — | — | — |
| 6105201000 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6105200000 | 12.00 % | — | — |
| 6105201000 | 12.00 % | — | — |
| 6105209000 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 610520 | — | — | — |
| 6105201000 | 13.6% | Free (14 programs) | ["doz.","kg"] |
| 61052020 | 32% | Free (14 programs) | — |
| 6105202010 | — | — | ["doz.","kg"] |
| 6105202020 | — | — | ["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 6105.20?
Imports of Of man-made fibres 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 610520 cover?
This subheading covers men's or boys' shirts, knitted or crocheted, made of man-made fibres. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically excludes garments made from cotton, wool, fine animal hair, or other textile materials not classified as man-made. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to items like synthetic knit shirts, polyester blouses, and nylon t-shirts, provided they meet the knitted or crocheted criteria and are not specifically excluded by Chapter 61 notes.
What falls outside HS 610520?
The following products are excluded from HS 610520: garments made from natural fibres such as cotton or wool, woven shirts (which fall under Chapter 62), knitted or crocheted garments for women or girls (which are classified under HS 6106), and specialized items like swimwear or underwear. For instance, a woven linen shirt would be classified elsewhere, as would a knitted cotton polo shirt, which would fall under HS 610510 if made of cotton. Items that are not knitted or crocheted, regardless of fibre content, are also excluded.
What are common classification mistakes for HS 610520?
A common error is misidentifying the fibre content, leading to classification under the wrong subheading. For example, mistaking a blend of man-made fibres with a significant percentage of natural fibres for a pure man-made fibre garment can result in incorrect duty rates. Another mistake involves confusing knitted or crocheted items with woven ones, which are classified under different headings. Adherence to General Rule of Interpretation (GRI) 1 and GRI 3 is crucial to ensure correct classification based on the predominant fibre or the most specific description.
How should importers classify products under HS 610520?
The correct procedure for classifying products under HS 610520 involves a multi-step process. First, determine the exact fibre content of the garment, ensuring it is predominantly man-made fibres. Second, verify that the garment is knitted or crocheted, not woven. Third, confirm that the garment is intended for men or boys. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the Chapter 61 notes and relevant explanatory notes for definitive guidance.
How is the duty calculated for products under HS 610520?
A men's knitted polyester t-shirt weighing 150 grams and declared at a customs value of $5.00 USD would attract a US duty of $0.30. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 6.0% ad valorem, applied to the declared value: 6.0% × $5.00 = $0.30. Note that some items may have specific quantity-based duties in addition to or instead of ad valorem rates, requiring careful review of the tariff schedule for the specific product and country of origin.
Which trade agreements reduce duties for HS 610520?
Several free trade agreements may reduce the applicable duty rate for HS 610520, including the United States-Mexico-Canada Agreement (USMCA), which can offer duty-free entry for qualifying goods originating from Canada or Mexico. The EU's Generalised Scheme of Preferences (GSP) can also provide preferential rates, often Free, for goods from eligible developing countries. Documentation required typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 610520 (Men's or boys' shirts, knitted or crocheted, of man-made fibres)?
The Most Favored Nation (MFN) duty rate for HS code 610520 is typically 12.00% ad valorem in the United States. However, preferential duty rates can significantly reduce or eliminate this. For example, under the US-Australia Free Trade Agreement (AU), the rate is Free. It is crucial to consult the latest Harmonized Tariff Schedule of the United States (HTSUS) for the most accurate and up-to-date rates applicable to your specific country of origin.
How is the import duty for HS 610520 calculated, and can you provide an example?
The duty for HS code 610520 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared value of the imported goods. For instance, if a shipment of men's knitted shirts made of man-made fibers is valued at $10,000 USD and the MFN duty rate is 12.00%, the calculated duty would be $10,000 * 0.12 = $1,200 USD. Always ensure your customs value is determined according to the transaction value method as defined by customs regulations.
What specific criteria must be met for a garment to be classified under HS code 610520?
To be classified under HS code 610520, a garment must meet several criteria: 1) It must be a shirt designed for men or boys. 2) It must be knitted or crocheted, as opposed to woven. 3) The primary component fiber must be of man-made origin (e.g., polyester, nylon, acrylic, rayon). The General Rules for the Interpretation of the Harmonized System (GRI) and the Chapter Notes for Chapter 61 of the HTSUS provide detailed guidance on classification.
Which trade agreements commonly offer preferential duty rates for HS code 610520 into the United States?
Several trade agreements can provide preferential duty rates for goods classified under HS code 610520 when imported into the United States. These include agreements with countries like Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG), where the duty rate is often Free. Importers must ensure they have a valid Certificate of Origin and meet all other requirements of the specific trade agreement to claim preferential treatment.
What documentation is typically required when importing goods under HS code 610520?
When importing garments classified under HS code 610520, standard documentation includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Crucially, for preferential duty rates, a Certificate of Origin is mandatory, verifying the goods' origin and eligibility. Depending on the importing country and specific circumstances, additional documents like import licenses or compliance certificates may be required. Always consult the importing country's customs authority for a comprehensive list.