HS 620120 Of wool or fine animal hair

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What products does HS 620120 cover?

This subheading covers men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar garments, of wool or fine animal hair, as defined by the World Customs Organization (WCO) Harmonized System (HS) Nomenclature. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category specifically pertains to outerwear made from materials like sheep's wool, lamb's wool, goat hair, or other fine animal fibers, excluding those made from coarse animal hair. The weight and construction of the fabric are key determining factors.

What falls outside HS 620120?

The following products are excluded from HS 620120: garments made from synthetic or artificial fibers, cotton, or coarse animal hair, as well as those primarily composed of other materials even if they contain a small percentage of wool or fine animal hair. For instance, raincoats of plastic sheeting (HS 3926.20) or jackets with a significant synthetic filling (often classified under HS 6110 or 6211 depending on construction) would not fall under this subheading. Furthermore, knitted or crocheted garments of wool or fine animal hair are classified under Chapter 61, not Chapter 62.

What are common classification mistakes for HS 620120?

A common error is misinterpreting the percentage of wool or fine animal hair in a garment. General Rule of Interpretation (GRI) 3(b) for mixtures often leads to misclassification if the predominant material by value or weight is not wool or fine animal hair. Importers may also incorrectly classify garments based solely on their appearance rather than the fiber content, leading to the inclusion of items made from blended fibers where wool or fine animal hair is not the principal component. Overcoats made from coarse animal hair are also frequently misclassified here.

How should importers classify products under HS 620120?

The correct procedure for classifying products under HS 620120 involves a thorough examination of the garment's fiber composition. Importers and customs brokers must consult the product's fiber content label and, if necessary, laboratory analysis reports to confirm that the primary material is indeed wool or fine animal hair. Cross-referencing with the WCO HS Explanatory Notes and the specific national tariff schedules, such as the USITC HTS or the EU TARIC, is crucial to ensure accurate classification based on the definitions provided for Heading 6201 and its subheadings.

How is the duty calculated for products under HS 620120?

A men's wool overcoat weighing 1.5 kg and declared at a customs value of $200 USD would attract a US duty of $10.00. This is calculated using the Most Favored Nation (MFN) duty rate of 6.7% ad valorem, applied to the declared value ($200 USD × 0.067 = $13.40). However, the USITC HTS also specifies a specific duty of $0.67 per kg. Therefore, the duty would be the higher of the two: $13.40 (ad valorem) or $1.01 ($0.67/kg × 1.5 kg). In this instance, the ad valorem duty of $13.40 is higher. The calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule.

Which trade agreements reduce duties for HS 620120?

Several free trade agreements may reduce the applicable duty rate for HS 620120, including the United States-Mexico-Canada Agreement (USMCA), which can provide for a duty rate of Free for qualifying goods originating from Canada or Mexico. The UK-Australia Free Trade Agreement may also offer preferential rates for goods originating from Australia. To claim these preferences, importers typically require a self-certified origin statement for USMCA or specific origin documentation like a EUR.1 movement certificate for certain other agreements, depending on the jurisdiction and the specific trade pact.

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