HS 610892 Of man-made fibres
Quick Answer: Garments not knitted or crocheted, of man-made fibres, enter the UK at 12.00% and the EU at 12.00%. The United States applies a range of duties for this classification, with Most Favored Nation (MFN) rates as high as 72% and 16%, though certain free trade agreement partners benefit from duty-free entry. This HS code specifically covers a variety of apparel items such as slips, petticoats, briefs, and other similar garments, excluding those for infants. Importers should consult specific country tariff schedules for precise rates applicable to their origin and destination. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6108920000 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6108920000 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 61089200 | 16% | Free (14 programs) | — |
| 6108920005 | — | — | ["doz.","kg"] |
| 6108920015 | — | — | ["doz.","kg"] |
| 6108920025 | — | — | ["doz.","kg"] |
| 6108920030 | — | — | ["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 6108.92?
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 610892 cover?
This subheading covers women's or girls' articles of knitted or crocheted apparel, not elasticated or rubberized, specifically other garments of man-made fibres. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes items like dressing gowns, kimonos, and similar garments, provided they are made from knitted or crocheted fabrics composed entirely or predominantly of man-made fibres. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database further clarify that these are typically loungewear or nightwear items.
What falls outside HS 610892?
The following products are excluded from HS 610892: garments made from woven fabrics, which would fall under Chapter 62; articles of natural fibres like cotton or wool; undergarments such as slips or petticoats, which are classified under HS 610821 or 610829; and garments that are elasticated or rubberized. For instance, a knitted cotton nightgown would be classified elsewhere, as would a woven silk dressing gown, and a knitted sports top made of synthetic material would likely be classified under a different heading based on its specific function.
What are common classification mistakes for HS 610892?
A common error is misinterpreting the material composition, leading to classification under headings for natural fibres or blends where man-made fibres are not predominant. Another mistake involves confusing these "other garments" with specific types of undergarments or outerwear. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers may also incorrectly classify woven garments under this knitted/crocheted heading, or vice versa, failing to distinguish between the two fabric constructions.
How should importers classify products under HS 610892?
The correct procedure for classifying products under HS 610892 involves a multi-step process. First, determine if the garment is knitted or crocheted. Second, identify the primary fibre content, ensuring it is composed of man-made fibres. Third, confirm that the garment is an "other garment" as described in the heading, such as a dressing gown or kimono, and not a specific type of undergarment or outerwear. Consulting the WCO HS Explanatory Notes and the specific tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial for accurate determination.
How is the duty calculated for products under HS 610892?
A women's knitted polyester dressing gown weighing 0.5 kg and declared at a customs value of $20.00 USD would attract a US duty of $2.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value. Therefore, the calculation is 10% of $20.00, which equals $2.00. This rate is published in the USITC Harmonized Tariff Schedule (HTSUS) under subheading 6108.92.0000.
Which trade agreements reduce duties for HS 610892?
Several free trade agreements may reduce the applicable duty rate for HS 610892, including the United States-Mexico-Canada Agreement (USMCA), which can offer Free duty for qualifying originating goods from Canada and Mexico. The General System of Preferences (GSP) program may also provide reduced or Free duty rates for eligible goods from designated developing countries. To claim these preferences, importers typically need to provide a self-certified origin statement for USMCA or a GSP Form A for GSP benefits, depending on the specific agreement and importing jurisdiction's requirements.
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FAQ
What are the typical import duty rates for HS code 610892, specifically for items 'Of man-made fibres'?
The Most Favored Nation (MFN) duty rate for HS code 610892, which covers women's or girls' sets, other garments, and clothing accessories, knitted or crocheted, of man-made fibres, can vary significantly by country. For instance, the US MFN rate is 12.00% ad valorem. The EU's TARIC system may show different rates depending on specific subheadings and origin. The UK Trade Tariff also lists applicable duties. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate.
How is the import duty for HS 610892 calculated, and can you provide an example?
The duty calculation typically depends on whether the rate is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For an ad valorem rate, the duty is calculated as: (Customs Value of Goods) × (Ad Valorem Duty Rate). For example, if a shipment of women's knitted nightdresses of man-made fibers (classified under 610892) has a customs value of $10,000 USD and the MFN duty rate is 12.00%, the import duty would be $10,000 × 0.12 = $1,200 USD. Always ensure the customs value is determined according to the relevant valuation rules (e.g., WTO Customs Valuation Agreement).
What preferential duty rates are available for HS code 610892 under trade agreements, and which countries offer them?
Preferential duty rates for HS code 610892 are often available for goods originating from countries that are signatories to Free Trade Agreements (FTAs) or have other preferential trade arrangements. For example, under the USMCA, goods originating from Canada or Mexico may have reduced or zero duties. The EU has numerous Economic Partnership Agreements (EPAs) and Association Agreements that can grant preferential access. The UK has its own set of trade agreements post-Brexit. The list provided in the prompt (AU, BH, CL, CO, IL, JO, KR, MA, OM, P, PA, PE, S, SG) indicates countries that may benefit from specific preferential rates, often Free (0.00%), when meeting the rules of origin under relevant agreements. Importers must obtain a valid Certificate of Origin to claim these preferences.
What are the key classification criteria for determining if an item falls under HS code 610892, 'Of man-made fibres'?
The primary criteria for HS 610892 are: 1. Product Type: The item must be a set, other garment, or clothing accessory. This code specifically covers items not already classified in more specific headings within Chapter 61 (e.g., 6107 for men's underwear, 6108 for women's underwear, nightwear, etc.). 2. Construction: The item must be knitted or crocheted, as per Section XI of the Harmonized System. 3. Material: The predominant fibre content must be of man-made fibres (synthetic or artificial fibres). This includes materials like polyester, nylon, acrylic, rayon, etc. The World Customs Organization (WCO) Explanatory Notes and national customs rulings provide detailed guidance on distinguishing between man-made fibres and other materials, as well as defining 'sets' and 'clothing accessories'.
What documentation is typically required for importing goods classified under HS 610892, and are there specific requirements for man-made fibres?
Standard import documentation for HS 610892 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, if claiming preferential duty rates, a valid Certificate of Origin is mandatory, demonstrating that the goods meet the rules of origin for the specific trade agreement. For man-made fibres, some countries may require specific declarations regarding fibre content, especially if there are quantitative restrictions (quotas) or specific labeling requirements in place. It is advisable to check the importing country's customs regulations for any specific declarations or certifications related to fibre composition or origin, as these can impact admissibility and duty assessment.