HS 620421 Ensembles
Quick Answer: Women's or girls' ensembles imported under HS 620421 enter the UK and EU at 12.00% ad valorem, and the US at a rate equivalent to the duty applicable to each garment if entered separately. This code covers matching outfits for women and girls, typically consisting of a jacket or blazer with trousers, skirt, or shorts, all made of the same fabric and color. Importers should carefully determine the classification of each component garment in the US to ascertain the final duty. According to CustomTariffs, understanding these jurisdictional differences is crucial for accurate customs declarations and duty payments.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6204210000 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6204210000 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 62042100 | The rate applicable to each garment in the ensemble if separately entered | Free (14 programs) | — |
| 6204210030 | — | — | ["doz.","kg"] |
| 6204210040 | — | — | ["doz.","kg"] |
| 6204210060 | — | — | ["doz.","kg"] |
| 6204210070 | — | — | ["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 6204.21?
Imports of Ensembles 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 620421 cover?
This subheading covers women's or girls' ensembles of cotton, consisting of a jacket and trousers or shorts, or a jacket and a skirt. According to the World Customs Organization's Harmonized System Nomenclature, ensembles are defined as garments which are made up in the same fabric and which consist of two or three garments, each of which would be classified in a heading of Chapter 62. For example, a matching suit of a cotton jacket and cotton trousers falls under this classification, as per the definitions found in the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database.
What falls outside HS 620421?
The following products are excluded from HS 620421: ensembles not made of cotton, such as those made of synthetic fibers or wool; ensembles consisting of more than three garments; and garments that are not made up in the same fabric or do not form a coordinated set. For instance, a cotton jacket paired with separately purchased cotton trousers, or a cotton skirt and a cotton blouse made from different materials, would not be classified here. Items like single jackets or trousers are classified under their respective headings, such as 6204.32 for cotton jackets.
What are common classification mistakes for HS 620421?
A common error is misinterpreting the "ensemble" definition, particularly when garments are not made from the same fabric or are not intended to be worn as a set. Another mistake involves classifying ensembles made from blended fabrics where cotton is not the predominant fiber by weight, which would lead to classification under a different heading. Adherence to General Interpretative Rule 3(b) of the Harmonized System, which addresses goods put up in sets for retail sale, is crucial for accurate classification of these coordinated garments.
How should importers classify products under HS 620421?
The correct procedure for classifying products under HS 620421 involves a multi-step analysis. First, confirm that the product is an ensemble consisting of a jacket and trousers or shorts, or a jacket and a skirt. Second, verify that all constituent garments are made of cotton. Third, ensure the garments are made up in the same fabric and are presented as a set for retail sale. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, for detailed notes and definitions.
How is the duty calculated for products under HS 620421?
A women's cotton suit ensemble, consisting of a jacket and trousers, weighing 1.5 kg and declared at a customs value of $150 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value: 10% of $150 USD = $15.00. This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule, specifically for HS code 6204.21.1000.
Which trade agreements reduce duties for HS 620421?
Several free trade agreements may reduce the applicable duty rate for HS 620421, 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 EU-UK Trade and Cooperation Agreement also offers preferential rates, potentially Free, for qualifying goods originating from the EU or the UK. Documentation required typically includes a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU/UK preferences, depending on the specific requirements of the importing jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 620421, covering women's or girls' ensembles of suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) of cotton?
The standard Most Favored Nation (MFN) duty rate for HS code 620421 is typically 12.00% ad valorem. However, preferential duty rates may apply under various Free Trade Agreements (FTAs). For instance, under agreements with Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Singapore (SG), and others, these goods may enter duty-free. It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment, including origin requirements.
How is the duty calculated for HS code 620421 when multiple garments are included in an ensemble?
For HS code 620421, the duty calculation can be complex as it often depends on the specific tariff treatment of the importing country. In some jurisdictions, the duty rate applicable to each garment within the ensemble, if it were entered separately, is applied. In other cases, a specific rate for the ensemble as a whole is applied. For example, if an ensemble consists of a jacket (subject to 10% duty) and trousers (subject to 15% duty), and the importing country's tariff dictates applying the rate of the most highly dutiable garment, the entire ensemble might be assessed at 15% ad valorem. If the value of the ensemble is $500, the duty would be $500 \times 15% = $75.
What are the key classification criteria for an ensemble to be classified under HS code 620421?
An ensemble under HS code 620421 generally comprises two or more garments of different types, intended to be sold together as a set, and made from the same fabric or a coordinating fabric. For women's or girls' ensembles, this typically includes combinations such as a jacket and skirt, a jacket and trousers, or a dress and jacket. The garments must be of cotton. The Explanatory Notes to the Harmonized System provide detailed guidance on what constitutes an ensemble, emphasizing that they are presented in a single package for retail sale and are clearly intended to be worn together.
What documentation is typically required when importing goods classified under HS code 620421?
When importing goods under HS code 620421, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to claim preferential duty rates under FTAs, a Certificate of Origin (COO) is usually mandatory. The COO must be issued by the competent authority of the exporting country and must demonstrate that the goods meet the rules of origin stipulated in the relevant trade agreement. Importers should also be prepared to provide fabric composition details and potentially evidence of the garments being sold as a set for retail.
Which trade agreements commonly offer preferential or duty-free entry for HS code 620421 from specific countries?
Several trade agreements provide preferential or duty-free entry for goods classified under HS code 620421. For example, the United States has FTAs with countries like Australia (AU), Chile (CL), Colombia (CO), Jordan (JO), Morocco (MA), Oman (OM), Peru (PE), and South Korea (KR), which may allow for duty-free importation of qualifying cotton ensembles. The European Union's Generalized Scheme of Preferences (GSP) and its Economic Partnership Agreements (EPAs) also offer preferential rates for certain developing countries. Importers must consult the specific terms of each agreement and ensure compliance with all rules of origin and documentation requirements to benefit from these reduced or eliminated duties.