HS 620422 Of cotton
Quick Answer: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), of cotton, imported under HS 620422 enters the UK at 12.00%, the EU at 12.00%, and the US with rates varying from Free to 90% depending on trade agreements. This code specifically covers tailored clothing sets and individual garments for women and girls made primarily from cotton. Importers should be aware of the significant duty rate disparities in the US market, necessitating careful review of preferential trade agreements. CustomTariffs aggregates this information to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6204220000 | — | — | — |
| 6204221000 | 12.00 % | — | — |
| 6204228000 | 12.00 % | — | — |
| 6204228010 | 12.00 % | — | — |
| 6204228090 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6204220000 | 12.00 % | — | — |
| 6204228000 | 12.00 % | — | — |
| 6204228090 | 12.00 % | — | — |
| 6204221000 | 12.00 % | — | — |
| 6204228010 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 620422 | — | — | — |
| 6204221000 | 7.5% | Free (14 programs) | ["doz.","<u>kg</u>"] |
| 62042230 | The rate applicable to each garment in the ensemble if separately entered | Free (14 programs) | — |
| 6204223030 | — | — | ["doz.","kg"] |
| 6204223040 | — | — | ["doz.","kg"] |
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 6204.22?
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 620422 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 category specifically includes sets where the outer garments and accessories are of cotton. For example, a matching jacket and trousers set for women, where both pieces are primarily composed of cotton, would fall under this classification. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide detailed notes confirming this scope.
What falls outside HS 620422?
The following products are excluded from HS 620422: garments not made of cotton, such as those made from synthetic fibers or wool, and garments where the component parts are not of the same textile material. Additionally, items like knitted or crocheted suits (which fall under Chapter 61) are excluded. For instance, a women's cotton jacket paired with non-cotton trousers, or a knitted cotton suit, would be classified elsewhere, typically under different headings within Chapter 62 or Chapter 61, respectively.
What are common classification mistakes for HS 620422?
A common error is misinterpreting the "ensemble" provision, leading to the incorrect classification of sets where the constituent garments are not of the same textile material or are of different textile materials that do not meet the criteria for a set. General Interpretative Rule 3(b) for the interpretation of the Harmonized System is crucial here, emphasizing that sets are generally classified by the component which gives them their essential character. Importers may also err by classifying garments made from cotton blends under this heading without verifying the predominant fiber content as per Chapter 62's Section XI notes.
How should importers classify products under HS 620422?
The correct procedure for classifying products under HS 620422 involves a systematic review of the garment's composition and construction. Importers and customs brokers must first determine if the item is a suit, ensemble, jacket, blazer, trousers, bib and brace overall, breeches, or shorts intended for women or girls. Subsequently, the primary textile material must be identified; for this subheading, it must be cotton. Reference to the official tariff schedule, such as the USITC HTS or EU TARIC, and understanding the definition of a "set" are critical steps.
How is the duty calculated for products under HS 620422?
A women's cotton blazer weighing 0.5 kg, 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 value. The calculation is: 15% × $50 USD = $7.50. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 6204.22.00. The duty is based on the value of the goods, not the weight in this instance.
Which trade agreements reduce duties for HS 620422?
Several free trade agreements may reduce the applicable duty rate for HS 620422, including the United States-Mexico-Canada Agreement (USMCA), which can result in Free duty for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) may offer duty-free entry for eligible goods from developing countries. Documentation required to claim preference typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and country of origin.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the import duty rates for HS code 620422, specifically for sets of women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), of cotton?
The Most Favored Nation (MFN) duty rate for HS code 620422 is typically 12.00% ad valorem. However, preferential duty rates apply under various Free Trade Agreements (FTAs) and trade preference programs. For example, imports 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 others may be eligible for duty-free entry (Free). Some agreements may offer reduced rates, such as 7.5% or 90% (which likely represents a specific tariff measure or a quota rate, requiring further investigation based on the importing country's specific tariff schedule and the origin of the goods). Always consult the official tariff schedule of the importing country for the most accurate and up-to-date rates applicable to the specific country of origin.
How is the import duty for HS 620422 calculated, and can you provide an example?
The duty for HS code 620422 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 12.00% and you import a set of cotton suits valued at $10,000 USD, the duty would be calculated as: $10,000 (Value) × 12.00% (Duty Rate) = $1,200 USD. In some cases, specific duties (per unit) or a combination of ad valorem and specific duties might apply, especially under certain trade agreements or for specific tariff treatments. It is crucial to verify the exact duty calculation method based on the origin of the goods and the applicable tariff schedule.
What are the key classification criteria for goods to be classified under HS code 620422?
To be classified under HS code 620422, the goods must meet several criteria: 1. They must be 'sets' as defined by the Harmonized System (HS) Explanatory Notes, typically consisting of two or more garments intended to be sold together. 2. The garments must be for women or girls. 3. The primary textile material of the garments must be cotton. This means that cotton must constitute the predominant fiber by weight in all the constituent garments of the set. The code specifically covers suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches, and shorts, excluding swimwear. Careful examination of the constituent garments and their material composition is essential for accurate classification.
What documentation is typically required for importing goods under HS code 620422?
Standard documentation for importing goods under HS code 620422 includes 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 required, demonstrating that the goods meet the rules of origin specified in the respective trade agreement. For cotton garments, specific country of origin labeling requirements may also apply. Importers should also be prepared to provide detailed product information, including fiber content and construction, to customs authorities if requested. Consulting the importing country's customs agency for a comprehensive list of required documents is always recommended.
Which major trade agreements commonly impact the duty rates for HS code 620422, and how can importers leverage them?
Several major trade agreements can significantly reduce or eliminate duties for HS code 620422. Examples include agreements with countries like South Korea (e.g., US-Korea Free Trade Agreement), Chile (e.g., US-Chile Free Trade Agreement), and various others listed with 'Free' duty rates. Importers can leverage these agreements by ensuring their goods meet the specific 'rules of origin' stipulated in each agreement. This typically involves verifying that the cotton used in the garments was sourced or processed according to the agreement's requirements and obtaining a valid Certificate of Origin. By meeting these criteria, importers can benefit from reduced or duty-free entry, lowering their overall landed cost.