HS 610910 T-shirts, singlets and other vests, of cotton, knitted

The Most Favored Nation (MFN) duty rate for HS code 610910, covering knitted cotton t-shirts, singlets, and other vests, is generally 16.5% ad valorem in the United States. However, preferential rates may apply under various trade agreements. For example, goods originating from countries with a Free Trade Agreement (FTA) with the US may be eligible for reduced or zero duty rates, provided they meet the rules of origin. It is crucial to consult the Harmonized Tariff Schedule of the United States (HTSUS) for the specific rate applicable to the country of origin. For instance, under the USMCA, qualifying goods may enter duty-free.

The duty for HS code 610910 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 1,000 knitted cotton t-shirts has a declared customs value of $5,000 USD, and the applicable MFN duty rate is 16.5%, the import duty would be calculated as: $5,000 (value) × 0.165 (duty rate) = $825.00 USD. Some classifications might also have specific duties based on quantity, but for 610910, it is predominantly ad valorem. Always verify the specific duty basis (ad valorem, specific, or compound) in the HTSUS.

To correctly classify goods under HS code 610910, importers and brokers must confirm two primary criteria: 1. Material Composition: The garment must be predominantly made of cotton. While blends are possible, if cotton is the chief fiber by weight, it generally falls under this code. If other fibers exceed cotton's weight, a different HS code may apply. 2. Construction Method: The garment must be knitted or crocheted. This distinguishes it from woven t-shirts, which are classified elsewhere (e.g., under HS 6105 for men's or boys' shirts or HS 6106 for women's or girls' blouses, etc., if knitted, or Chapter 62 if woven). The HTSUS Chapter 61 notes provide detailed definitions for knitted articles.

Standard documentation for importing knitted cotton t-shirts (HS 610910) includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Crucially, a Certificate of Origin may be required, especially if preferential duty rates are claimed under a trade agreement. Importers should also be prepared to provide product samples or additional technical information if requested by Customs and Border Protection (CBP) to verify classification and origin. Compliance with labeling requirements (e.g., RN numbers, country of origin, fiber content) is also mandatory.

Trade agreements significantly impact duty rates for HS 610910. For instance, under the United States-Mexico-Canada Agreement (USMCA), textiles and apparel that meet the specific rules of origin (e.g., yarn forward or fiber forward rules) can often be imported into the US duty-free. Similarly, the African Growth and Opportunity Act (AGOA) allows eligible apparel articles from qualifying sub-Saharan African countries to enter the US without duties, provided they meet AGOA's specific origin requirements. Importers must obtain and retain the necessary documentation, such as a valid Certificate of Origin, to substantiate claims for preferential treatment under these agreements. Failure to meet the rules of origin will result in the standard MFN duty rate being applied.