HS 620230 Of cotton
Quick Answer: Cotton overcoats imported under HS 620230 enter the UK and EU at 12.00% ad valorem, while the US MFN rate can be as high as 60%, though preferential rates exist. This code specifically covers women's or girls' overcoats, raincoats, windcheaters, wind-jackets, and similar garments, made of cotton. Importers should carefully review specific tariff lines within this code for precise duty application, as variations exist based on garment type and origin. CustomTariffs aggregates this information to aid trade compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6202300000 | — | — | — |
| 6202301000 | 12.00 % | — | — |
| 6202301011 | 12.00 % | — | — |
| 6202301019 | 12.00 % | — | — |
| 6202301091 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6202301000 | 12.00 % | — | — |
| 6202301019 | 12.00 % | — | — |
| 6202309000 | 12.00 % | — | — |
| 6202309011 | 12.00 % | — | — |
| 6202309019 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6202305071 | — | — | ["doz.","kg"] |
| 620230 | — | — | — |
| 6202301200 | 4.4% | Free (14 programs) | ["doz.","kg"] |
| 62023020 | 8.9% | Free (14 programs) | — |
| 6202302010 | — | — | ["doz.","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 6202.30?
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 620230 cover?
This subheading covers women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar garments, knitted or crocheted, of cotton. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically pertains to outerwear made from cotton fabric that has been knitted or crocheted, designed for women and girls. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database further detail these items, emphasizing their construction and intended use as protective outer garments.
What falls outside HS 620230?
The following products are excluded from HS 620230: garments not made of cotton, or those made of cotton but not knitted or crocheted, such as woven overcoats classified under heading 6201 or 6202. Additionally, garments for men or boys, or specialized protective clothing not fitting the description of overcoats or similar outerwear, are classified elsewhere. For instance, knitted cotton shirts (heading 6109) or cotton trousers (heading 6204) would not fall under this subheading.
What are common classification mistakes for HS 620230?
A common error is misinterpreting the fabric construction, confusing knitted or crocheted cotton with woven cotton. General Rule of Interpretation (GRI) 1 dictates that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Importers may also incorrectly classify garments based solely on their appearance rather than their material composition and construction method, leading to misclassification under headings for woven garments or garments made from other fibers.
How should importers classify products under HS 620230?
The correct procedure for classifying products under HS 620230 involves a multi-step process. First, confirm the garment is outerwear for women or girls, such as an overcoat or anorak. Second, verify that the primary textile material is cotton. Third, ascertain that the garment is constructed by knitting or crocheting, not weaving. Consulting official tariff schedules like the USITC HTS or the EU TARIC, and reviewing relevant Explanatory Notes from the WCO, are crucial steps for accurate classification.
How is the duty calculated for products under HS 620230?
A women's knitted cotton anorak weighing 0.5 kilograms and declared at a customs value of $50 USD would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 15% ad valorem for this specific item under the USITC Harmonized Tariff Schedule, the duty would be calculated as 15% of $50, resulting in a duty amount of $7.50. This is calculated using the ad valorem rate applied to the declared customs value.
Which trade agreements reduce duties for HS 620230?
Several free trade agreements may reduce the applicable duty rate for HS 620230, 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 certain developing countries, such as Vietnam. To claim these preferences, a valid USMCA Certificate of Origin or a GSP Form A, respectively, is typically required, depending on the origin country and the specific tariff schedule being applied.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 620230, specifically for cotton garments?
For HS code 620230, which covers women's or girls' anoraks, wind-jackets, etc., of cotton, the standard Most Favored Nation (MFN) duty rate is often around 12.00% ad valorem. However, preferential rates can be significantly lower or even free for countries with trade agreements. For example, 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 duty-free entry under specific trade agreements. Always verify the specific country of origin and applicable trade agreement for the most accurate duty rate. Consult the USITC Harmonized Tariff Schedule for detailed rates.
How is the import duty for HS code 620230 calculated, and can you provide an example for cotton anoraks?
Import duty for HS code 620230 is typically calculated on an ad valorem basis, meaning a percentage of the declared value of the goods. For instance, if a shipment of 100 cotton anoraks (classified under 620230) has a declared customs value of $2,000 USD, and the applicable MFN duty rate is 12.00%, the duty would be calculated as: $2,000 (value) × 0.12 (duty rate) = $240 USD. Some classifications might also have specific duties (per unit), but for 620230, ad valorem is most common. Always confirm the specific duty calculation method with the relevant tariff schedule.
What are the key classification criteria for classifying garments under HS code 620230, specifically for cotton?
To be classified under HS code 620230, garments must meet specific criteria. Firstly, they must be women's or girls' outerwear. Secondly, they must be anoraks, wind-jackets, or similar garments, typically characterized by a full opening at the front fastened by a slide fastener (zipper) and often featuring a hood. Crucially, for this specific subheading, the primary textile material must be cotton. The WCO's Explanatory Notes and national tariff schedules provide detailed guidance on garment construction, features, and material composition to ensure accurate classification.
What documentation is typically required for importing cotton garments under HS code 620230?
When importing cotton garments under HS code 620230, standard import documentation is required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Crucially, a Certificate of Origin may be necessary to claim preferential duty rates under trade agreements. For textile and apparel imports, specific labeling requirements (e.g., country of origin, fiber content) must also be met as per the importing country's regulations. Importers should also be prepared for potential requests for fabric composition verification.
Which major trade agreements offer preferential duty rates for HS code 620230 originating from cotton-producing countries?
Several trade agreements can provide preferential duty rates for goods classified under HS code 620230. For instance, the United States has agreements with countries like Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG) that may offer reduced or zero duties on eligible cotton garments. The UK has its own set of trade agreements, and the EU's TARIC system details rates for its member states. It is essential to consult the specific terms of each trade agreement and verify the country of origin and eligibility criteria to benefit from these preferential rates.