HS 620342 Of cotton
Quick Answer: Men's or boys' trousers, bib and brace overalls, breeches and shorts, of cotton, imported under HS 620342, enter the UK at 12.00%, the EU at 12.00%, and the US with rates varying significantly from Free to 60% depending on specific subheadings. This code specifically covers bottoms made from cotton for men and boys, excluding those made from other materials or for women and girls. Importers should carefully consult the specific subheadings within each jurisdiction to determine the precise duty rate applicable to their goods. According to CustomTariffs data, the US market presents the widest range of tariff treatments for this category.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6203423300 | 12.00 % | — | — |
| 6203423500 | 12.00 % | — | — |
| 6203425100 | 12.00 % | — | — |
| 6203425900 | 12.00 % | — | — |
| 6203429000 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6203423300 | 12.00 % | — | — |
| 6203423500 | 12.00 % | — | — |
| 6203425100 | 12.00 % | — | — |
| 6203425900 | 12.00 % | — | — |
| 6203429000 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6203420505 | — | — | ["doz.","kg"] |
| 6203420703 | — | — | ["doz.","kg"] |
| 6203420706 | — | — | ["doz.","kg"] |
| 6203420711 | — | — | ["doz.","kg"] |
| 6203422505 | — | — | ["doz.","<u>kg</u>"] |
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 6203.42?
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 620342 cover?
This subheading covers men's or boys' trousers, bib and brace overalls, breeches, and shorts, specifically those made of cotton. According to the World Customs Organization's Harmonized System Nomenclature, this category falls under Heading 6203, which pertains to men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear). The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the defining characteristic for classification under 620342 is the primary textile material being cotton.
What falls outside HS 620342?
The following products are excluded from HS 620342: garments made from other textile materials such as synthetic fibers (e.g., polyester, nylon) or artificial fibers (e.g., rayon, modal), or blends where cotton is not the predominant fiber by weight. Also excluded are women's or girls' garments of the same types, which are classified under Heading 6204. Furthermore, swimwear, workwear with specific protective functions, and garments classified as part of a suit or ensemble under other headings are not included in this subheading.
What are common classification mistakes for HS 620342?
A common error is misidentifying the predominant fiber content. General Interpretative Rule 3(b) of the Harmonized System states that mixtures are classified as if they consisted of the material or component which gives them their essential character. Importers may incorrectly classify items as cotton when synthetic or other fibers constitute the majority by weight, leading to incorrect duty assessments. Another mistake involves confusing men's/boys' garments with women's/girls' garments, which fall under different HS headings.
How should importers classify products under HS 620342?
The correct procedure for classifying products under HS 620342 involves a multi-step process. First, determine the garment type (trousers, shorts, etc.) and the intended wearer (men's or boys'). Second, identify the primary textile fiber by weight. If cotton is the predominant fiber, then proceed to confirm that the garment is not specifically excluded by a more specific HS code. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, for definitive classification guidance.
How is the duty calculated for products under HS 620342?
A pair of men's cotton chino shorts weighing 0.3 kg and declared at a customs value of $25.00 USD would attract a US duty of $3.75. This is calculated using the Most Favored Nation (MFN) duty rate of 12.5% ad valorem, applied to the customs value ($25.00 × 0.125 = $3.125). However, if the shorts were also subject to a specific duty based on weight, the higher of the two rates would apply. For example, if a specific duty of $12.50 per kg applied, the specific duty would be $3.75 ($12.50 × 0.3). The USITC Harmonized Tariff Schedule would be consulted for the precise calculation and applicable rates.
Which trade agreements reduce duties for HS 620342?
Several free trade agreements may reduce the applicable duty rate for HS 620342, 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 African Growth and Opportunity Act (AGOA) also offers duty-free access for qualifying apparel from eligible sub-Saharan African countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific AGOA declaration, depending on the origin country and the importing country's requirements.
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FAQ
What are the typical import duty rates for HS code 620342 (Men's or boys' trousers, bib and brace overalls, breeches and shorts, of cotton)?
Import duty rates for HS code 620342 vary significantly by country and trade agreement. For example, under the US Most Favored Nation (MFN) tariff, the rate is 12.00% ad valorem. However, preferential rates may apply under Free Trade Agreements (FTAs). For instance, goods originating from countries with an FTA with the US may enter duty-free or at a reduced rate, provided they meet the rules of origin. Always consult the specific tariff schedule of the importing country and verify origin documentation.
How is the import duty for HS code 620342 calculated? Can you provide an example?
The duty 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 trousers (HS 620342) has a declared customs value of $10,000 USD and the applicable MFN duty rate is 12.00%, the calculated duty would be $10,000 USD * 0.12 = $1,200 USD. Some countries may also apply specific duties (e.g., per unit) or a combination of ad valorem and specific duties, so it's crucial to check the specific tariff.
What are the key classification criteria for goods under HS code 620342?
HS code 620342 specifically covers men's or boys' trousers, bib and brace overalls, breeches, and shorts. The primary classification criteria are: 1. Gender/Age: Must be for men or boys. 2. Garment Type: Must be trousers, bib and brace overalls, breeches, or shorts. 3. Material: Must be predominantly of cotton. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide detailed guidance on the definitions of these garment types and material composition rules (e.g., percentage of cotton required).
What documentation is typically required for importing goods classified under HS code 620342?
Standard import documentation for HS 620342 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, for preferential duty rates, a Certificate of Origin (COO) is often mandatory, demonstrating that the goods meet the rules of origin for the specific trade agreement. Depending on the importing country and the nature of the goods, additional documents like a textile declaration or compliance certificates might be required.
Which major trade agreements might offer preferential duty rates for HS code 620342, and how can importers leverage them?
Importers can leverage trade agreements like the USMCA (United States-Mexico-Canada Agreement) or bilateral FTAs the importing country has. For example, goods originating from Mexico or Canada and meeting the USMCA's rules of origin may qualify for duty-free entry into the US. To leverage these agreements, importers must obtain a valid Certificate of Origin from the exporter, which details the origin of the goods and confirms they meet the specific regional value content or tariff shift requirements outlined in the agreement. Verification of eligibility and proper documentation are key.