HS 611420 Of cotton

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What products does HS 611420 cover?

This subheading covers other garments, knitted or crocheted, made of cotton. According to the World Customs Organization's Harmonized System Nomenclature, this includes a wide array of apparel not specifically classified elsewhere in Chapter 61, provided they are constructed from cotton and are either knitted or crocheted. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category encompasses items like knitted cotton shirts, trousers, dresses, and other outer garments that do not fall under more specific headings such as those for T-shirts, pullovers, or suits. The key criteria are the material (cotton) and the method of construction (knitted or crocheted).

What falls outside HS 611420?

The following products are excluded from HS 611420: garments made from cotton but not knitted or crocheted (which would typically fall under Chapter 62), garments made from cotton blends where cotton is not the predominant fiber by weight, and specific knitted or crocheted cotton garments classified in more precise headings. For instance, knitted cotton T-shirts (HS 6109.10) or knitted cotton suits (HS 6103 or 6104) are classified separately. Additionally, cotton accessories like scarves or gloves, if knitted or crocheted, may also have their own distinct HS codes, depending on the specific item and its intended use.

What are common classification mistakes for HS 611420?

A common error is misinterpreting the "other garments" designation within heading 6114. Importers may incorrectly classify knitted or crocheted cotton garments that have a more specific classification under a more general subheading. For example, a knitted cotton polo shirt, which has a specific classification under HS 6105, might be mistakenly entered under 611420. This often arises from not fully consulting the Explanatory Notes to the Harmonized System or the specific subheadings within Chapter 61, which are crucial for applying General Rule of Interpretation (GRI) 3(a) and 3(b) when multiple headings or subheadings appear equally applicable.

How should importers classify products under HS 611420?

The correct procedure for classifying products under HS 611420 involves a systematic approach. First, determine if the garment is knitted or crocheted. Second, confirm that the primary textile material is cotton. Third, consult the relevant national tariff schedule (e.g., USITC HTS, EU TARIC, UK Trade Tariff) to see if the specific garment has a more precise classification within Chapter 61 or elsewhere. If it is a knitted or crocheted cotton garment not specifically provided for in a more detailed heading, then HS 611420 is likely appropriate. Always review the product's composition and construction details carefully.

How is the duty calculated for products under HS 611420?

A shipment of 100 knitted cotton sweaters, each weighing approximately 0.5 kg, totaling 50 kg, declared at a customs value of $2,000 USD, would attract a US duty. For example, if the Most Favored Nation (MFN) duty rate for HS 611420 in the USITC Harmonized Tariff Schedule is 16.5% ad valorem, the duty would be $330.00 USD (16.5% of $2,000). This is calculated using the ad valorem rate applied to the declared customs value, as published in the USITC Harmonized Tariff Schedule for imports not eligible for preferential treatment.

Which trade agreements reduce duties for HS 611420?

Several free trade agreements may reduce the applicable duty rate for HS 611420, including the United States-Mexico-Canada Agreement (USMCA), which can result in Free (0%) duty for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for originating goods from member countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the jurisdiction's requirements.

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