HS 620412 Of cotton

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What products does HS 620412 cover?

This subheading covers women's or girls' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts, of cotton. According to the World Customs Organization's Harmonized System Nomenclature, this classification is specific to garments made predominantly from cotton fibers. For instance, the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that sets of women's or girls' garments, where the principal material is cotton and the garments are intended to be sold as a set, fall under this code, provided they meet the criteria of heading 6204.

What falls outside HS 620412?

The following products are excluded from HS 620412: garments made from other textile materials such as wool, silk, man-made fibers, or blends where cotton is not the predominant fiber by weight. Additionally, individual garments not sold as part of a coordinated set, such as a single jacket or a pair of trousers, would be classified under different subheadings within heading 6204 based on their specific garment type and material composition. For example, a woman's blazer made of polyester would not be classified here.

What are common classification mistakes for HS 620412?

A common error is misinterpreting the "ensemble" or "suit" requirement. General Interpretative Rule 3(b) of the Harmonized System, which deals with goods put up in sets for retail sale, is crucial here. Importers may incorrectly classify individual garments as part of an ensemble, or conversely, fail to recognize a set as an ensemble. Another mistake involves incorrect fiber content determination; if the cotton content is not the predominant fiber by weight, the garment will be classified elsewhere, potentially under a higher duty rate.

How should importers classify products under HS 620412?

The correct procedure for classifying products under HS 620412 involves a multi-step process. First, confirm that the garment is indeed a suit, ensemble, jacket, blazer, trousers, bib and brace overall, breeches, or shorts. Second, verify that the predominant textile material by weight is cotton. Consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the explanatory notes for heading 6204 and subheading 620412. If unsure, seek a binding ruling from customs authorities.

How is the duty calculated for products under HS 620412?

A women's cotton suit ensemble 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 subheading 6204.12.10, which specifies a 15% ad valorem duty.

Which trade agreements reduce duties for HS 620412?

Several free trade agreements may reduce the applicable duty rate for HS 620412, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible cotton suits originating from Mexico or Canada can enter the United States duty-free. To claim this preferential rate, a valid USMCA certification of origin is required. For imports into the European Union, the Economic Partnership Agreements (EPAs) with certain African, Caribbean, and Pacific (ACP) countries may offer preferential access, often requiring an EUR.1 movement certificate.

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