HS 611490 Of other textile materials

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What products does HS 611490 cover?

This subheading covers knitted or crocheted garments, not elsewhere specified or included in Chapter 61, made from textile materials other than cotton, wool, fine animal hair, or man-made filaments. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes apparel constructed from materials such as silk, flax, ramie, or other vegetable fibers, as well as composite fabrics not falling under more specific headings. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC database provide further detail on specific material compositions that would fall under this classification.

What falls outside HS 611490?

The following products are excluded from HS 611490: garments made from cotton (HS 611420), wool or fine animal hair (HS 611410), or man-made fibers (HS 611430). Additionally, knitted or crocheted articles of apparel and clothing accessories that are specifically classified elsewhere, such as under headings for underwear (Chapter 62), outerwear (Chapter 62), or specific accessories like gloves (HS 6116), are not covered. For instance, a knitted silk scarf would be classified under HS 6214, not HS 611490.

What are common classification mistakes for HS 611490?

A common error is misidentifying the primary textile material of the garment, leading to incorrect classification. For example, a garment made primarily of a blend of silk and synthetic fibers might be mistakenly classified under a man-made fiber heading if the synthetic component is not carefully assessed against the material composition rules. General Interpretative Rule 3(b) of the Harmonized System, concerning goods consisting of different materials or components, is crucial here, often requiring classification based on the essential character of the good, which can be determined by the material that gives it its essential character.

How should importers classify products under HS 611490?

The correct procedure for classifying products under HS 611490 involves a systematic approach. Importers and customs brokers must first determine the exact textile material composition of the garment, referencing the WCO HS Nomenclature and relevant national tariff schedules like the USITC HTS or EU TARIC. They should then consult the Explanatory Notes for Chapter 61 and Heading 6114 to ensure the garment is not specifically excluded or classified under a more precise subheading. Finally, the garment's construction (knitted or crocheted) must be confirmed before assigning HS 611490.

How is the duty calculated for products under HS 611490?

A women's knitted blouse made of 100% linen, weighing 0.25 kg and declared at a customs value of $50.00 USD, would attract a US duty of $3.75. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared value: 15% of $50.00 = $7.50. However, if the blouse is subject to a specific duty based on weight, for example, $15.00 per kg, the duty would be $3.75 ($15.00/kg * 0.25 kg). The USITC Harmonized Tariff Schedule would specify the applicable rate, and the lower of the two duties would typically apply.

Which trade agreements reduce duties for HS 611490?

Several free trade agreements may reduce the applicable duty rate for HS 611490, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free rates for eligible products from developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP benefits, depending on the specific agreement and originating country.

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