HS 610990 Of other textile materials
Quick Answer: Apparel imported under HS 610990 enters the UK at 12.00%, the EU at 12.00%, and the US with rates ranging from Free to 55.5%. This classification covers knitted or crocheted t-shirts, singlets, and similar garments not made from cotton, wool, fine animal hair, or synthetic/artificial fibers. Importers should note the significant duty rate variance in the US, with preferential rates available for certain trading partners. CustomTariffs aggregates this data, highlighting the importance of verifying specific product composition and origin for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6109902000 | 12.00 % | — | — |
| 6109900000 | — | — | — |
| 6109909000 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6109900000 | 12.00 % | — | — |
| 6109902000 | 12.00 % | — | — |
| 6109909000 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6109901007 | — | — | ["doz.","kg"] |
| 6109901510 | — | — | ["doz.","<u>kg</u>"] |
| 6109904010 | — | — | ["doz.","kg"] |
| 6109904020 | — | — | ["doz.","kg"] |
| 6109901025 | — | — | ["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 6109.90?
Imports of Of other textile materials 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 14 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 610990 cover?
This subheading covers knitted or crocheted t-shirts, singlets, and other vests made from textile materials other than cotton or man-made fibers. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes garments predominantly composed of materials such as silk, wool, fine animal hair, or vegetable fibers like linen or ramie. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the key differentiator is the absence of cotton or man-made fibers as the principal component.
What falls outside HS 610990?
The following products are excluded from HS 610990: knitted or crocheted t-shirts, singlets, and other vests made from cotton or man-made fibers, which are classified under HS 610910 or 610990 respectively. Additionally, woven garments of these materials, or garments that are not specifically vests or t-shirts (e.g., dresses, blouses, or outer garments), are classified elsewhere. For instance, a woven silk blouse would not fall under this subheading.
What are common classification mistakes for HS 610990?
A common error is misinterpreting the "other textile materials" clause, leading to the incorrect classification of garments made from blends where cotton or man-made fibers are present in significant quantities. General Rule of Interpretation (GRI) 3(b) for mixtures and composite goods is often overlooked, requiring classification based on the material that gives the item its essential character. For example, a wool-silk blend vest might be incorrectly classified if the wool component is not recognized as providing the essential character.
How should importers classify products under HS 610990?
The correct procedure for classifying knitted or crocheted vests under HS 610990 involves a two-step process: first, confirm the garment is knitted or crocheted and is a t-shirt, singlet, or other vest. Second, determine the predominant textile material. If the material is not cotton or a man-made fiber, and it is not silk, wool, or fine animal hair (which have their own specific subheadings within 6109), then it falls under "other textile materials." Importers and brokers must consult the WCO HS Explanatory Notes and national tariff schedules for definitive guidance.
How is the duty calculated for products under HS 610990?
A women's knitted vest made of 100% linen, weighing 0.15 kg and declared at a customs value of $50.00 USD, would attract a US duty of $7.50. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($50.00 USD × 5.0% = $2.50), plus a specific duty of $5.00 per kg ($5.00/kg × 0.15 kg = $0.75). The total duty is $2.50 + $0.75 = $3.25. This calculation is based on the USITC Harmonized Tariff Schedule, which often includes both ad valorem and specific duty components for apparel.
Which trade agreements reduce duties for HS 610990?
Several free trade agreements may reduce the applicable duty rate for HS 610990, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) also offers reduced or Free duty rates for eligible products from developing countries, such as Bangladesh. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required, depending on the specific jurisdiction and agreement.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 610990, 'T-shirts, singlets and other vests, knitted or crocheted, of other textile materials'?
The Most Favored Nation (MFN) duty rate for HS code 610990 is typically 12.00% ad valorem. However, preferential duty rates are available for goods originating from countries with which the importing country has trade agreements. For example, under certain agreements, duty rates can be as low as Free (e.g., for goods from Australia, Bahrain, Chile, Colombia, Israel, Jordan, South Korea, Morocco, Oman, Peru, Singapore). It is crucial to consult the specific tariff schedule of the importing country for the applicable rate based on the origin of the goods. For instance, the United States applies a 12.00% MFN rate, while the EU TARIC system may show different rates depending on the origin and specific trade arrangements.
How is the duty for HS 610990 calculated, and can you provide an example?
The duty for HS code 610990 is generally 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% and you import 100 units of vests valued at $5 per unit, the total value is $500. The duty calculation would be: 12.00% of $500 = $60. Some specific items under this code might also have a component of specific duty (per unit) or a combination (e.g., 12.00% ad valorem plus $0.50 per kg), but for 'other textile materials' it's commonly ad valorem. Always verify the exact duty calculation method in the importing country's tariff schedule.
What defines 'other textile materials' for HS code 610990, and how does it differ from other categories within 6109?
HS code 610990 covers knitted or crocheted vests made from textile materials that are not specifically classified under other subheadings of 6109. The primary categories within HS 6109 are usually based on the fiber content, such as cotton (6109.10) or synthetic or artificial fibers (6109.90). Therefore, 'other textile materials' in 610990 refers to garments made from fibers like silk, wool, fine animal hair, or blends of fibers where none of the components meet the threshold for classification under the more specific headings, or if the material is not cotton, synthetic, or artificial fiber.
What documentation is typically required for importing goods classified under HS 610990?
When importing goods under HS code 610990, standard customs documentation is required. This 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, to claim preferential duty rates under trade agreements, a Certificate of Origin (COO) is usually mandatory, demonstrating that the goods meet the rules of origin for the specific agreement. Importers should also be prepared to provide product specifications or material composition details if requested by customs authorities to verify the classification.
Which common trade agreements offer preferential duty rates for HS 610990, and how can importers verify eligibility?
Several trade agreements can provide preferential duty rates for HS code 610990. Examples include agreements like the USMCA (United States-Mexico-Canada Agreement), CAFTA-DR (Dominican Republic-Central America Free Trade Agreement), and various bilateral agreements the EU has with countries worldwide. To verify eligibility, importers must ensure the goods meet the 'rules of origin' stipulated in the relevant trade agreement. This typically involves confirming that the textile materials were wholly obtained or sufficiently transformed within the territory of the partner country. A valid Certificate of Origin issued by the exporter or producer, and validated by the customs authority of the exporting country, is generally required to claim these preferential rates.