HS 610811 Slips and petticoats
Quick Answer: Slips and petticoats imported under HS 610811 enter the UK at 12.00%, the EU at 12.00%, and the US at a Most Favored Nation (MFN) rate of 14.9%. This HS code specifically covers women's or girls' slips and petticoats, which are undergarments worn beneath a dress or skirt for modesty, warmth, or to improve the drape of the outer garment. Importers should be aware of the significant duty rate variation for the US, which also offers duty-free entry for qualifying partner countries. CustomTariffs aggregates this data, highlighting the importance of verifying specific country-of-origin preferential rates.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6108110000 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6108110000 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6108110010 | — | — | ["doz.","kg"] |
| 61081100 | 14.9% | Free (14 programs) | — |
| 6108110020 | — | — | ["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 6108.11?
Imports of Slips and petticoats 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 610811 cover?
This subheading covers women's or girls' slips and petticoats, knitted or crocheted, of cotton. According to the World Customs Organization's Harmonized System Nomenclature, these garments are designed to be worn as undergarments. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to items primarily made of cotton, intended to be worn beneath outer garments for modesty or to improve the drape of clothing, and are typically characterized by their lightweight construction and simple designs.
What falls outside HS 610811?
The following products are excluded from HS 610811: slips and petticoats made from materials other than cotton, such as silk, man-made fibers, or wool; garments that are not knitted or crocheted; and outer garments that may resemble slips or petticoats but are intended for outerwear. For example, a knitted cotton nightdress or a lace-trimmed camisole intended for outerwear would be classified elsewhere, typically under headings for nightwear or other women's outer garments, depending on their specific design and intended use as per General Interpretative Rule 1.
What are common classification mistakes for HS 610811?
A common error is misclassifying slips and petticoats made from blended fabrics where cotton is not the predominant fiber by weight, or confusing them with camisoles or undershirts intended for outerwear. General Interpretative Rule 3(b) for mixtures and composite goods, and Section XI's Note 2 regarding textile garments, are often overlooked. Importers may also incorrectly classify items based solely on appearance without considering the material composition and intended use, leading to misapplication of duty rates, potentially resulting in penalties or back duties.
How should importers classify products under HS 610811?
The correct procedure for classifying products under HS 610811 involves a systematic approach. First, determine the material composition, ensuring cotton is the primary fiber. Second, verify that the garment is knitted or crocheted. Third, confirm the item's intended use as a slip or petticoat, worn as an undergarment. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review explanatory notes to ensure accurate classification and avoid discrepancies.
How is the duty calculated for products under HS 610811?
A shipment of 1,000 units of women's cotton slips, each weighing 0.1 kg and declared at a customs value of $5,000 USD, would attract a US duty of $750. This is calculated using the U.S. Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 15% ad valorem. The calculation is: 15% of $5,000 USD = $750 USD. This rate is published by the USITC and applies to goods from countries not benefiting from preferential trade agreements.
Which trade agreements reduce duties for HS 610811?
Several free trade agreements may reduce the applicable duty rate for HS 610811, including the United States-Mexico-Canada Agreement (USMCA), which can provide for "Free" duty rates for qualifying goods originating from Mexico or Canada. Additionally, the Generalized System of Preferences (GSP) may offer reduced or "Free" duty rates for eligible goods from certain developing countries, such as Bangladesh or India. 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 agreement and importing country's regulations.
```Which HS Codes Are Related?
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FAQ
What are the primary import duty rates for HS code 610811 (Slips and petticoats)?
The Most Favored Nation (MFN) duty rate for HS code 610811 typically falls around 12.00% ad valorem in many jurisdictions. However, specific rates can vary. For instance, the United States applies a rate of 12.00% ad valorem. The European Union's TARIC system and the UK Trade Tariff also list specific rates, which can be higher, such as 14.9% in some cases. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate. For example, under the US tariff schedule, the rate is 12.00% ad valorem.
How are preferential duty rates applied to HS code 610811, and which countries benefit?
Preferential duty rates are often available for imports of slips and petticoats (HS 610811) under various Free Trade Agreements (FTAs) and preferential trade programs. For example, under the US tariff schedule, goods originating from countries like 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 treatment (Free). To claim these preferential rates, importers must provide valid proof of origin, such as a Certificate of Origin, as stipulated by the respective trade agreement. Always verify the specific requirements for each agreement.
What are the classification criteria for items falling under HS code 610811?
HS code 610811 covers slips and petticoats that are knitted or crocheted. Key classification criteria include:
- Material: The garment must be made of textile materials, typically cotton, synthetic fibers, or artificial fibers.
- Construction: It must be knitted or crocheted. Woven slips or petticoats fall under different HS codes.
- Function: The item is designed to be worn as an undergarment, typically beneath a skirt or dress, to provide a smooth line or modesty. Slips are usually sleeveless and extend from the waist or bust to the hemline, while petticoats are typically worn at the waist and extend to the hemline, often with some fullness.
Consulting the Explanatory Notes to the Harmonized System (WCO) and the specific national tariff's chapter and heading notes is essential for accurate classification.
How is the import duty for HS code 610811 calculated, and can you provide an example?
The import duty for HS code 610811 is typically 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% ad valorem and a shipment of slips has a customs value of $5,000 USD, the duty calculation would be: $5,000 USD (Customs Value) × 0.12 (Duty Rate) = $600 USD (Import Duty).
In some cases, specific duties (e.g., per unit) or a combination of ad valorem and specific duties might apply, depending on the importing country's tariff. Always confirm the calculation method with the relevant customs authority. The customs value is generally determined based on the transaction value, including the price paid or payable, plus certain other costs like shipping and insurance, as per WTO valuation rules.
What specific documentation is typically required for importing goods classified under HS 610811?
When importing slips and petticoats (HS 610811), standard import documentation is required, which may include:
- Commercial Invoice: Detailing the description, quantity, unit price, and total value of the goods.
- Packing List: Outlining the contents of each package.
- Bill of Lading or Air Waybill: As the contract of carriage.
- Certificate of Origin: Essential if claiming preferential duty rates under a Free Trade Agreement.
- Import License or Permit: If required by the importing country's regulations for textiles or specific apparel items.
- Textile Declarations: Some countries require specific declarations regarding the fiber content and country of origin for textile and apparel imports to ensure compliance with import restrictions or quotas.
Importers and customs brokers should always verify the most current documentation requirements with the customs authority of the destination country to avoid delays or penalties.