HS 610590 Of other textile materials

The Most Favored Nation (MFN) duty rate for HS code 610590 is typically 12.00% ad valorem. However, preferential duty rates are available for goods imported from countries with which the importing country has a Free Trade Agreement (FTA). 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 others may be admitted duty-free. It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment based on the origin of the goods and the relevant trade agreement. For instance, the USITC Harmonized Tariff Schedule provides detailed information for the United States, while the EU's TARIC database covers the European Union.

The duty for HS code 610590 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 12.00% and you import 100 shirts with a declared customs value of $500, the duty would be calculated as: 12.00% of $500 = $60.00. Some specific textile materials or finished goods might have additional duties or be subject to specific trade measures, so always verify the exact duty calculation based on the applicable tariff schedule and any potential additional duties or taxes.

HS code 610590 is a residual category for men's or boys' shirts that are knitted or crocheted, but are not made from the textile materials specified in preceding headings within Chapter 61. This typically includes shirts made from materials like ramie, linen (if not classified elsewhere), hemp, jute, or blends thereof, provided these materials are not the predominant component that would lead to classification under a more specific HS code. The key is that the shirt must be knitted or crocheted, and the textile material used must not fall under more specific classifications (e.g., cotton, synthetic fibers, artificial fibers, wool, fine animal hair).

When importing men's or boys' knitted or crocheted shirts of other textile materials (HS 610590), standard import documentation is required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and a certificate of origin. If claiming preferential duty rates under an FTA, a valid certificate of origin or declaration of origin compliant with the specific trade agreement's requirements is essential. Depending on the importing country and the specific textile materials, additional certifications related to safety, labeling, or material content might be necessary. Always consult the customs regulations of the importing country for a complete list.

Several common trade agreements can significantly reduce or eliminate duties for HS code 610590. For imports into the United States, agreements like the USMCA (United States-Mexico-Canada Agreement) and FTAs with countries such as Chile, Singapore, and South Korea offer preferential rates. For imports into the European Union, the EU has numerous Economic Partnership Agreements (EPAs) and Association Agreements with countries in Africa, the Caribbean, and the Pacific (ACP), as well as Mediterranean and Eastern European countries, which can provide reduced or zero duties. The UK has its own set of trade agreements post-Brexit. It is vital for importers and customs brokers to identify the country of origin and check the specific terms of the relevant trade agreement to determine eligibility for preferential duty rates, often requiring a valid certificate of origin.