HS 620413 Of synthetic fibres

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What products does HS 620413 cover?

This subheading covers women's or girls' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts, of synthetic fibres. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this classification is determined by the garment type and the predominant fibre content. For example, a matching two-piece outfit consisting of a jacket and trousers, where both are made predominantly from polyester, would fall under this code, as confirmed by definitions found in the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database.

What falls outside HS 620413?

The following products are excluded from HS 620413: garments made from natural fibres (e.g., cotton, wool), artificial fibres (e.g., rayon, modal), or blends where synthetic fibres are not the predominant component. Additionally, items that are not part of a suit or ensemble, such as individual skirts or dresses, or specialized workwear not conforming to the definition of a suit, are classified elsewhere. For instance, a women's cotton skirt would not be classified here, nor would a knitted synthetic sweater.

What are common classification mistakes for HS 620413?

A common error is misidentifying the predominant fibre content when garments are made from blends. General Rule of Interpretation (GRI) 3(b) of the Harmonized System dictates that mixtures are classified as if they consisted of the material or component which gives them their essential character. Importers may incorrectly classify a garment as "of synthetic fibres" when another fibre, like wool or cotton, constitutes the essential character, leading to incorrect duty rates and potential penalties.

How should importers classify products under HS 620413?

The correct procedure for classifying products under HS 620413 involves a two-step process: first, confirm the garment type (suit, ensemble, jacket, trousers, etc.) and second, determine the predominant fibre content by weight. Importers and customs brokers must consult the fibre composition labels and, if necessary, laboratory analysis. Referencing official tariff schedules like the USITC HTS or the UK Trade Tariff is crucial to ensure accurate classification and avoid discrepancies.

How is the duty calculated for products under HS 620413?

A women's polyester blazer weighing 0.5 kg and declared at a customs value of $50 USD would attract a US duty of $7.50. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared customs value ($50 USD × 0.15 = $7.50). This calculation is based on the rate published in the USITC Harmonized Tariff Schedule for subheading 6204.33.00, which falls under the broader 6204 category.

Which trade agreements reduce duties for HS 620413?

Several free trade agreements may reduce the applicable duty rate for HS 620413. For instance, under the United States-Mexico-Canada Agreement (USMCA), qualifying garments originating from Mexico or Canada may be eligible for duty-free entry. Similarly, garments originating from countries benefiting from the Generalized System of Preferences (GSP) may receive reduced or zero duties. Documentation required typically includes a self-certified origin statement or a specific certificate of origin, depending on the agreement and jurisdiction.

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