HS 610610 Of cotton
Quick Answer: Women's or girls' blouses, shirts and shirt-blouses of cotton imported under HS 610610 enter the UK at 12.00%, the EU at 12.00%, and the US at rates ranging from Free to 45% ad valorem, depending on the country of origin. This code specifically covers woven garments designed for women or girls, made entirely from cotton, such as shirts, blouses, and similar top garments. Importers should be aware of the significant duty rate variations in the US market, particularly the preferential rates available for goods originating from Free Trade Agreement partner countries. According to CustomTariffs data, understanding these origin-specific rates is crucial for accurate duty assessment and cost management.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6106100000 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6106100000 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 61061000 | 19.7% | Free (14 programs) | — |
| 6106100010 | — | — | ["doz.","kg"] |
| 6106100020 | — | — | ["doz.","kg"] |
| 6106100030 | — | — | ["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 6106.10?
Imports of Of cotton 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 610610 cover?
This subheading covers women's or girls' blouses, shirts, and similar articles, knitted or crocheted, made entirely of cotton. According to the World Customs Organization (WCO) Harmonized System Nomenclature, Chapter 61 pertains to articles of apparel and clothing accessories, knitted or crocheted. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this specific subheading is dedicated to cotton-based garments within this category, excluding those made from other textile materials or blends.
What falls outside HS 610610?
The following products are excluded from HS 610610: garments made from synthetic or artificial fibers, wool, fine animal hair, or silk, even if they are otherwise similar in style and construction. Additionally, woven blouses and shirts, as well as knitted or crocheted articles of apparel that are not specifically classified as blouses, shirts, or similar items (e.g., dresses, skirts, or sweaters), are classified under different headings. For instance, woven cotton shirts would fall under Heading 6205.
What are common classification mistakes for HS 610610?
A common error is misinterpreting the fiber content, especially with blended fabrics. General Rule of Interpretation (GRI) 3(b) for mixtures and composite goods dictates that classification is based on the material or component that gives the item its essential character. Importers may mistakenly classify a predominantly cotton garment with a small percentage of synthetic fiber under this subheading if the synthetic fiber does not impart the essential character, or vice versa. Another mistake is confusing knitted/crocheted items with woven ones.
How should importers classify products under HS 610610?
The correct procedure for classifying products under HS 610610 involves a multi-step process. First, determine the primary textile fiber composition of the garment. If it is 100% cotton or predominantly cotton where cotton imparts the essential character, proceed to confirm the garment type is a blouse, shirt, or similar article. Next, verify that the garment is knitted or crocheted, not woven. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial for definitive classification.
How is the duty calculated for products under HS 610610?
A women's cotton knitted blouse weighing 0.25 kilograms and declared at a customs value of $50.00 USD would attract a US duty of $1.25. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value: 5.0% × $50.00 = $2.50. However, if the blouse were subject to a specific duty based on weight, for example, $0.50 per kilogram, the duty would be $0.50/kg × 0.25 kg = $0.125. The USITC Harmonized Tariff Schedule specifies the applicable duty rates.
Which trade agreements reduce duties for HS 610610?
Several free trade agreements may reduce the applicable duty rate for HS 610610, 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, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific jurisdiction and agreement.
```Which HS Codes Are Related?
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FAQ
What is the import duty for HS code 610610 (Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted, of cotton)?
The Most Favored Nation (MFN) duty rate for HS code 610610 is typically 12.00% ad valorem. However, preferential duty rates apply under various Free Trade Agreements (FTAs) and trade preference programs. 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 the United States (US) may receive duty-free entry (Free). It is crucial to consult the specific tariff schedule for the importing country and verify the rules of origin to claim preferential treatment. The USITC Harmonized Tariff Schedule and the EU TARIC database are authoritative sources for these rates.
How is the duty calculated for HS code 610610 if the MFN rate of 12.00% applies?
The duty for HS code 610610 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of cotton blouses (HS 610610) has a declared customs value of $10,000 USD and the MFN duty rate is 12.00%, the calculated duty would be $10,000 USD * 12.00% = $1,200 USD. Always ensure the customs value is determined according to the valuation rules of the importing country.
What are the key classification criteria for classifying garments under HS code 610610?
To be classified under HS code 610610, garments must meet several criteria: 1) They must be women's or girls' blouses, shirts, or shirt-blouses. 2) They must be knitted or crocheted (as opposed to woven). 3) The predominant fiber content must be cotton. The Chapter and Section Notes of the Harmonized System, particularly Chapter 61, provide detailed definitions and rules for classifying knitted or crocheted apparel. Importers should refer to the WCO's Explanatory Notes for precise guidance.
What documentation is typically required for importing goods classified under HS code 610610?
Standard documentation for importing goods under HS code 610610 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin of the goods and any claimed preferential duty rates, a Certificate of Origin may be required. For apparel, specific labeling requirements (e.g., fiber content, country of origin, care instructions) must be met, often mandated by the importing country's consumer protection laws. Importers should also be prepared for potential requests for samples or further technical documentation to verify classification.
Which trade agreements commonly offer preferential duty rates for HS code 610610, and how can importers benefit?
Several trade agreements provide preferential duty rates for HS code 610610. For instance, the USMCA (United States-Mexico-Canada Agreement) may offer preferential rates for goods originating from Canada or Mexico. The EU has numerous Economic Partnership Agreements (EPAs) and Association Agreements that can reduce or eliminate duties for goods from partner countries. The Generalized System of Preferences (GSP) also allows developing countries to export certain goods at reduced duty rates. To benefit, importers must ensure the goods meet the specific rules of origin for the relevant trade agreement and obtain the necessary proof of origin, such as a Certificate of Origin, from the exporter.