HS 611020 Of cotton

The Most Favored Nation (MFN) duty rate for HS code 611020, which covers "Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted, of cotton", is typically 12.00% ad valorem. However, preferential duty rates may apply under various Free Trade Agreements (FTAs). For instance, imports from 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 be eligible for Free (0%) duty. It is crucial to consult the specific tariff schedule of the importing country and verify eligibility based on the origin of the goods and the relevant trade agreement. Some specific items within this code might have different rates, such as 45% or 5% in certain circumstances, but 12.00% is a common MFN rate.

The import duty for HS code 611020 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% ad valorem, and the declared customs value of a shipment of cotton sweaters is $10,000 USD, the duty would be calculated as: $10,000 (Customs Value) × 0.12 (12.00% Duty Rate) = $1,200 USD. In some cases, specific articles might also be subject to a per-unit duty, but for 611020, ad valorem is the standard. Always confirm the exact duty calculation basis with the importing country's customs authority.

To be classified under HS code 611020, garments must meet two primary criteria: 1. Construction: They must be knitted or crocheted. This is determined by examining the fabric structure; knitted fabrics have loops, while woven fabrics have interlacing threads. 2. Material: The primary component material must be cotton. This is usually determined by fiber content. The Harmonized System (HS) Explanatory Notes provide detailed guidance on distinguishing knitted/crocheted fabrics from woven ones and on determining the chief weight of the textile material. Importers should have reliable documentation, such as fiber content declarations from the manufacturer, to support their classification.

When importing goods under HS code 611020, standard import documentation is required, which generally includes: a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; a bill of lading or air waybill for transportation; and a certificate of origin, especially if claiming preferential duty rates under a trade agreement. For textile products, a fiber content declaration from the manufacturer is often essential to substantiate the classification as 'of cotton'. Depending on the importing country, additional specific declarations or certifications related to textile labeling or safety standards might also be necessary.

Several trade agreements can provide preferential (often reduced or zero) duty rates for goods classified under HS code 611020, provided the goods meet the rules of origin. Examples include: The United States-Mexico-Canada Agreement (USMCA), which may offer preferential rates for goods originating from Canada or Mexico; bilateral FTAs between the United States and countries like Chile (USCFTA), South Korea (KORUS FTA), or Australia (AUSFTA); and agreements within regional blocs like the European Union's agreements with various partner countries, or the UK's Global Tariff which incorporates preferences from its own trade deals. It is imperative for importers and customs brokers to consult the specific tariff schedule of the destination country and the relevant FTA text to confirm eligibility and required proof of origin.