HS 610832 Of man-made fibres
Quick Answer: Garments of man-made fibres under HS 610832 enter the UK at 12.00% and the EU at 12.00%. In the US, duty rates vary significantly, with some preferential trade agreements offering duty-free entry, while standard Most Favored Nation (MFN) rates can be as high as 72% or 16%. This code specifically covers women's or girls' nightwear and loungewear, such as pyjamas and dressing gowns, when made from synthetic or artificial fibres. Importers should carefully verify the specific subheadings and applicable rates based on the origin of the goods, as trade agreements can substantially impact landed costs. According to CustomTariffs data, understanding these nuances is crucial for accurate customs declarations and cost management.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6108320000 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6108320000 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6108320010 | — | — | ["doz.","kg"] |
| 6108320015 | — | — | ["doz.","kg"] |
| 6108320025 | — | — | ["doz.","kg"] |
| 61083200 | 16% | Free (14 programs) | — |
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 6108.32?
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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 610832 cover?
This subheading covers women's or girls' pyjamas, nightdresses and other sleepwear, knitted or crocheted, specifically those made of man-made fibres. According to the World Customs Organization's Harmonized System Nomenclature, this category includes garments designed for sleeping or lounging, such as pyjama sets, nightgowns, and dressing gowns, provided they are constructed from synthetic or artificial fibres like polyester, nylon, or rayon. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, emphasizing the knitted or crocheted construction and the material composition.
What falls outside HS 610832?
The following products are excluded from HS 610832: sleepwear made from natural fibres (e.g., cotton, silk, wool), which would be classified under different subheadings within heading 6108. Additionally, garments that are not specifically designed for sleepwear, such as regular dresses or loungewear intended for daytime wear, even if made of man-made fibres, are not included. Outerwear, underwear, and items not knitted or crocheted, like woven pyjamas, are also classified elsewhere.
What are common classification mistakes for HS 610832?
A common error is misidentifying the fibre content. Importers may mistakenly classify sleepwear made predominantly of cotton with a small percentage of man-made fibres under this subheading, when General Rule of Interpretation (GRI) 3(b) or 3(c) would direct classification based on the predominant fibre or the essential character. Another mistake involves confusing sleepwear with other knitted garments for women or girls, such as casual tops or dresses, which fall under different HS codes.
How should importers classify products under HS 610832?
The correct procedure for classifying products under HS 610832 involves a systematic approach. Importers and customs brokers must first determine if the garment is intended for sleepwear, then verify that it is knitted or crocheted. Crucially, they must identify the fibre composition, ensuring it is predominantly man-made fibres. Consulting the WCO HS Explanatory Notes, the USITC HTS, or the EU TARIC database for specific definitions and examples is essential for accurate classification.
How is the duty calculated for products under HS 610832?
A pair of women's polyester pyjamas weighing 0.3 kg and declared at a customs value of $25.00 USD would attract a US duty of $3.75. This is calculated using the Most Favoured Nation (MFN) ad valorem duty rate of 15% applied to the customs value ($25.00 × 0.15 = $3.75). This calculation is based on the rate published in the USITC Harmonized Tariff Schedule for subheading 6108.32.10.00 (for women's pyjamas).
Which trade agreements reduce duties for HS 610832?
Several free trade agreements may reduce the applicable duty rate for HS 610832, 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. The Central America-Dominican Republic-United States Free Trade Agreement (CAFTA-DR) also offers preferential rates, often Free, for originating goods from countries like El Salvador or Honduras. To claim these preferences, a valid claim of origin, such as a self-certified origin statement for USMCA or a specific certificate for CAFTA-DR, is typically required.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 610832, and how do preferential rates apply?
HS code 610832 covers women's or girls' slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, of man-made fibres. The Most Favored Nation (MFN) duty rate can vary significantly by country. For example, the USITC Harmonized Tariff Schedule may list a rate around 12.00% ad valorem. However, many trade agreements offer preferential duty rates. For instance, 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 have 'Free' entry under specific Free Trade Agreements (FTAs). It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for any applicable FTAs to determine the exact duty rate.
What are the key classification criteria for goods under HS code 610832?
To be classified under HS code 610832, the garments must meet several criteria: 1. Type of Garment: They must be slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns, or similar articles. 2. Gender/Age: The articles must be for women or girls. 3. Material: The primary component must be 'man-made fibres'. This includes synthetic fibers (like polyester, nylon, acrylic) and artificial fibers (like rayon, modal, lyocell). The WCO's Harmonized System Explanatory Notes provide detailed definitions and examples. 4. Construction: The garments must be knitted or crocheted, as indicated by Chapter 61 of the HS nomenclature.
How is the import duty for HS code 610832 calculated, and can you provide an example?
The duty calculation for HS code 610832 typically depends on whether the duty is assessed as an ad valorem rate (a percentage of the value) or a specific rate (per unit). Assuming an ad valorem rate, the formula is: Duty Amount = (Customs Value of Goods × Ad Valorem Duty Rate). For example, if a shipment of pyjamas classified under 610832 has a customs value of $10,000 USD and the applicable MFN duty rate is 12.00%, the import duty would be: $10,000 USD × 12.00% = $1,200 USD. If a specific duty applies (e.g., per kilogram or per piece), the calculation would be: Duty Amount = (Quantity of Goods × Specific Duty Rate per Unit). Always verify the specific duty basis (ad valorem, specific, or compound) from the importing country's tariff schedule.
What documentation is typically required for importing goods classified under HS code 610832?
Standard documentation for importing goods under HS code 610832 generally includes: 1. Commercial Invoice: Detailing the value, quantity, description, and terms of sale. 2. Packing List: Outlining the contents of each package. 3. Bill of Lading or Air Waybill: Evidence of shipment. 4. Certificate of Origin: Especially crucial if claiming preferential duty rates under an FTA. This document verifies the country where the goods were manufactured. 5. Import Declaration: A formal declaration to customs authorities. 6. Textile Declarations/Certifications: Depending on the importing country and the specific textile content, additional declarations regarding fiber content and origin might be required to comply with textile regulations or quotas. Always consult the specific import requirements of the destination country.
Which common trade agreements significantly impact duty rates for HS code 610832, and how can importers leverage them?
Numerous trade agreements can significantly reduce or eliminate duties for HS code 610832. Key examples include: the USMCA (United States-Mexico-Canada Agreement), CAFTA-DR (Dominican Republic-Central America Free Trade Agreement), agreements between the EU and various countries (e.g., EU-Korea FTA), and bilateral FTAs like those between the US and countries such as South Korea, Australia, and Chile. To leverage these agreements, importers must ensure the goods meet the rules of origin specified in the relevant FTA. This typically involves obtaining a Certificate of Origin from the exporter that validates the goods' origin country. Importers and customs brokers must meticulously review the specific FTA text and ensure compliance to benefit from reduced or zero duties, avoiding the higher MFN rates.