HS 620323 Of synthetic fibres

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What products does HS 620323 cover?

This subheading covers men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) of synthetic fibres. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically applies to garments constructed from materials such as polyester, nylon, or acrylic. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide detailed interpretations, confirming that the primary defining characteristic is the fibre content and the garment type, excluding items specifically designed for sport or other specialized uses.

What falls outside HS 620323?

The following products are excluded from HS 620323: garments made predominantly from natural fibres (e.g., cotton, wool), even if they contain a small percentage of synthetic fibres, unless the synthetic fibres are the principal component by weight. Also excluded are knitted or crocheted suits and ensembles (classified under Chapter 61), swimwear, and specialized garments like uniforms or protective clothing that may have specific classification rules. For instance, a tracksuit made of polyester would typically fall under Chapter 61 if knitted, or elsewhere if it meets specific criteria for athletic wear.

What are common classification mistakes for HS 620323?

A common error is misinterpreting the principal fibre content, especially in blended fabrics. General Rule of Interpretation (GRI) 3(b) of the Harmonized System states that goods composed of different materials shall be classified as if they consisted of the material or component which gives them their essential character. Importers may incorrectly classify a suit as synthetic if it contains a significant proportion of wool, even if wool provides the essential character, leading to misclassification and potential duty discrepancies.

How should importers classify products under HS 620323?

The correct procedure for classifying products under HS 620323 involves a multi-step process. First, determine the fibre content of the garment, ensuring that synthetic fibres constitute the principal component by weight. Second, verify that the garment type (suit, ensemble, jacket, trousers, etc.) aligns with the descriptions in Heading 6203. Finally, consult the relevant national tariff schedule, such as the USITC HTS or the UK Trade Tariff, for specific subheadings and any additional notes or exclusions that may apply to the particular item.

How is the duty calculated for products under HS 620323?

A men's polyester suit weighing 1.5 kg and declared at a customs value of $150 USD would attract a US duty of $22.50. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared customs value ($150 USD × 0.15 = $22.50). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HTS code 6203.23.00.

Which trade agreements reduce duties for HS 620323?

Several free trade agreements may reduce the applicable duty rate for HS 620323, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying goods originating from Canada or Mexico. The EU's Generalised Scheme of Preferences (GSP) may offer reduced or free duties for certain developing countries. For USMCA, a self-certified origin statement is typically required. For GSP, a GSP Form A or a specific origin declaration may be necessary, depending on the exporting country and the EU regulations.

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