HS 611595 Of cotton
Quick Answer: Knit or crocheted stockings, socks, and other hosiery, of cotton, imported under HS 611595, enters the UK at 12.00%, the EU at 12.00%, and the US with rates varying from Free to 51% depending on trade agreements. This classification specifically applies to hosiery made from cotton that is produced through knitting or crocheting processes, excluding items like pantyhose or tights which fall under different subheadings. Importers should verify specific preferential duty rates applicable to their origin country in the US. According to CustomTariffs data, careful attention to the material composition and manufacturing method is crucial for accurate classification and duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6115950000 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6115950000 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6115959000 | 13.5% | Free (14 programs) | ["<il>doz. prs.</il>","kg"] |
| 611595 | — | — | — |
| 6115956000 | 10% | Free (14 programs) | ["<il>doz. prs.</il>","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 6115.95?
Imports of Of cotton 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 12 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 611595 cover?
This subheading covers knitted or crocheted stockings, socks, and other hosiery, including graduated compression hosiery and surgical stockings, specifically those made of cotton. According to the World Customs Organization's Harmonized System Nomenclature, this classification applies to items like cotton socks, tights, and pantyhose that are not specifically covered by more precise subheadings within heading 6115. The USITC Harmonized Tariff Schedule and the EU TARIC database confirm that the primary material composition of cotton is the defining characteristic for this classification.
What falls outside HS 611595?
The following products are excluded from HS 611595: hosiery made from synthetic fibers like nylon or polyester, or from natural fibers other than cotton, such as wool or silk. Additionally, garments that are not classified as hosiery, such as knitted trousers or shirts, are excluded. Footwear with integrated hosiery, such as knitted boots, would also be classified elsewhere, typically under Chapter 64.
What are common classification mistakes for HS 611595?
A common error is misclassifying hosiery made from cotton blends where cotton is not the predominant fiber by weight. According to General Interpretative Rule 3(b) of the Harmonized System, when goods are classifiable under two or more headings or subheadings, the heading or subheading that gives the most specific description shall be preferred. Importers must carefully determine the fiber content to ensure accurate classification, especially when mixed fibers are present.
How should importers classify products under HS 611595?
The correct procedure for classifying products under HS 611595 involves a multi-step process. First, determine if the product is knitted or crocheted hosiery. Second, verify that the predominant fiber content is cotton. Consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the Explanatory Notes to the Harmonized System for definitive guidance. Always maintain accurate fiber composition documentation.
How is the duty calculated for products under HS 611595?
A pair of men's knitted cotton socks weighing 0.05 kg and declared at a customs value of $5.00 USD would attract a US Most Favored Nation (MFN) duty of $0.00. This is calculated using the MFN rate of Free% published in the USITC Harmonized Tariff Schedule, as cotton socks are generally duty-free under this provision when imported from most countries. If a specific trade agreement applied, the rate could also be Free.
Which trade agreements reduce duties for HS 611595?
Several free trade agreements may reduce the applicable duty rate for HS 611595, 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) may also offer duty-free entry for eligible products from designated developing countries. Documentation required typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries.
```Which HS Codes Are Related?
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FAQ
What are the primary import duty rates for HS code 611595, specifically for items 'of cotton'?
The Most Favored Nation (MFN) duty rate for HS 611595 ('Other women's or girls' pantyhose, tights, stockings, socks and other hosiery, knitted or crocheted, of cotton') is 12.00%. However, preferential rates are available under various trade agreements. 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 the United States (US) may be eligible for duty-free entry (Free). It is crucial to verify the specific origin and applicable trade agreement for each shipment to determine the correct duty rate. Always consult the latest official tariff schedules, such as the USITC Harmonized Tariff Schedule or the EU TARIC database, for definitive rates.
How is the import duty for HS code 611595 calculated, and can you provide an example for 'of cotton' items?
The import duty for HS code 611595 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if a shipment of cotton pantyhose classified under 611595 has a customs value of $10,000 USD and the applicable MFN duty rate is 12.00%, the import duty would be calculated as: $10,000 (Customs Value) × 0.12 (12.00% duty rate) = $1,200 USD. Some hosiery items might also have specific excise duties or taxes applied, which would be in addition to the ad valorem duty. Always confirm the total landed cost, including all applicable duties, taxes, and fees.
What are the key classification criteria to ensure hosiery is correctly classified under HS code 611595 as 'of cotton'?
To ensure correct classification under HS code 611595 as 'of cotton', the hosiery must meet two main criteria: 1) It must be knitted or crocheted. This distinguishes it from woven or other types of fabric construction. 2) The predominant fiber content by weight must be cotton. For items classified under 6115, this category specifically covers 'Other women's or girls' pantyhose, tights, stockings, socks and other hosiery'. If the hosiery is made predominantly of other fibers (e.g., synthetic or artificial fibers), it would fall under different subheadings. Importers should rely on fiber content declarations from the manufacturer and, if necessary, laboratory testing to confirm the composition.
What documentation is typically required for importing hosiery classified under HS code 611595, especially when claiming preferential duty rates?
When importing hosiery under HS code 611595, standard import documentation includes a commercial invoice, packing list, and bill of lading or air waybill. To claim preferential duty rates under trade agreements (e.g., USMCA, EU trade deals), a Certificate of Origin (COO) is usually mandatory. The COO must be issued by the exporting country's competent authority or meet specific requirements outlined in the relevant trade agreement, certifying that the goods originate from the beneficiary country. For cotton goods, documentation proving fiber content, such as a manufacturer's declaration or test reports, may also be requested by customs authorities to verify compliance with the 'of cotton' designation.
Which common trade agreements offer preferential or duty-free entry for HS code 611595 products of cotton?
Several trade agreements provide preferential duty rates for HS code 611595 products of cotton. For example, the United States has agreements with countries like Chile (USCMA), Australia (AUSFTA), and South Korea (KORUS FTA) that may offer reduced or zero duties. The European Union also has numerous Free Trade Agreements (FTAs) with countries worldwide that can impact duty rates. The UK has its own set of trade agreements post-Brexit. It is essential for importers to consult the specific trade agreement between the importing country and the exporting country, and to ensure the goods meet the rules of origin stipulated in that agreement to qualify for preferential treatment. The USITC Harmonized Tariff Schedule and the EU TARIC database are excellent resources for identifying applicable preferential rates and requirements.