HS 620332 Of cotton

For HS code 620332, which covers men's or boys' suits, jackets, and trousers of cotton, the Most Favored Nation (MFN) duty rate in the U.S. is 12.00% ad valorem. However, preferential rates are available under various Free Trade Agreements (FTAs) and Special Trade Programs. For example, goods originating 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-Mexico-Canada Agreement (USMCA, formerly NAFTA) may benefit from duty-free entry (Free). It is crucial to verify the specific origin and eligibility under the relevant trade agreement. Always consult the Harmonized Tariff Schedule of the United States (HTSUS) for the most current and precise rates.

The import duty for HS code 620332 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of cotton jackets (classified under 620332) has a customs value of $10,000 USD and the applicable MFN duty rate is 12.00%, the duty amount would be calculated as: $10,000 (Customs Value) × 0.12 (12.00% duty rate) = $1,200 USD. If specific duties or a combination of ad valorem and specific duties apply, the calculation would be adjusted accordingly. Always refer to the HTSUS for the exact duty calculation method.

HS code 620332 specifically covers men's or boys' suits, ensembles, jackets, and blazers, provided they are made predominantly of cotton. The key classification criteria include: 1. Garment Type: Must be suits, ensembles, jackets, or blazers. 2. Gender/Age: Intended for men or boys. 3. Material Composition: The primary textile material must be cotton. If the garment contains other fibers, the classification will depend on the proportion of cotton relative to other fibers, following the General Rules for the Interpretation of the Harmonized System (GRI). For example, a suit jacket made of 70% cotton and 30% polyester would generally fall under this code if cotton is the chief weight of the textile material. Consult Chapter 62 Notes and relevant HTSUS Section Notes for detailed guidance.

When importing goods under HS code 620332, standard import documentation is required, which typically includes: 1. Commercial Invoice: Detailing the seller, buyer, description of goods, quantity, unit price, and total value. 2. Packing List: Outlining the contents of each package. 3. Bill of Lading or Air Waybill: The transport document. 4. Country of Origin Certificate: Crucial for determining eligibility for preferential duty rates. This document must accurately reflect the origin of the cotton suits. 5. Pro Forma Invoice (if applicable): For certain transactions. 6. Import Security Filing (ISF) 10+2 (for U.S. imports): Filed by the importer or their agent prior to shipment. 7. Specific Trade Agreement Documentation: If claiming preferential treatment under an FTA, specific certificates of origin or declarations as required by that agreement will be necessary. Importers should always verify the precise documentation requirements with U.S. Customs and Border Protection (CBP) or their customs broker.

Several trade agreements provide preferential duty rates, often resulting in duty-free entry, for goods classified under HS code 620332 if they meet the rules of origin. Key agreements include: 1. USMCA (United States-Mexico-Canada Agreement): Goods originating from Canada or Mexico may be eligible for duty-free entry. 2. CAFTA-DR (Dominican Republic-Central America Free Trade Agreement): Goods originating from participating Central American countries and the Dominican Republic may qualify for preferential rates. 3. Bilateral FTAs: Agreements with countries like Chile, South Korea, and Colombia also offer preferential treatment. To leverage these agreements, importers must obtain a valid Certificate of Origin (or equivalent declaration) from the exporter, certifying that the cotton suits meet the specific rules of origin defined by the respective trade agreement. This usually involves ensuring the materials (e.g., the cotton fabric) were sufficiently transformed or originated within the partner country. Importers and customs brokers must meticulously review the rules of origin for each agreement and ensure compliance to claim reduced or eliminated duties.