HS 620423 Of synthetic fibres

For HS code 620423, which covers women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) of synthetic fibres, the standard Most Favored Nation (MFN) duty rate is typically 12.00% ad valorem. However, preferential duty rates may apply under various trade agreements. For instance, goods originating 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 the United States (US) may benefit from duty-free entry or reduced rates, depending on the specific terms of the agreement. The applicable rate for each garment within the ensemble, if entered separately, would also be considered. Always consult the latest tariff schedule for the importing country and verify the rule of origin for preferential treatment.

The import duty for HS code 620423 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if an importer brings in a women's suit ensemble of synthetic fibers valued at $10,000 USD and the applicable MFN duty rate is 12.00%, the duty calculation would be: $10,000 (Value) × 12.00% (Duty Rate) = $1,200 (Duty Amount). This calculation assumes no other duties, taxes, or fees apply. For goods eligible for preferential treatment under a trade agreement, the duty rate would be lower, potentially 0%.

To be classified under HS code 620423, an ensemble must meet specific criteria. Firstly, it must be a set of garments intended to be sold together as a unit, typically comprising at least two different types of garments (e.g., a jacket and trousers, or a skirt and a blouse). Secondly, all constituent garments must be made predominantly of synthetic fibres, such as polyester, nylon, or acrylic. Thirdly, the ensemble must be for women or girls. The Harmonized System (HS) Explanatory Notes and national tariff rulings provide detailed guidance on what constitutes an ensemble and the acceptable fibre content for classification. If garments are of different fibre compositions, the classification is determined by the predominant fibre of the garment that dictates the essential character of the set, or by specific rules for sets.

When importing goods under HS code 620423, standard import documentation is required, which generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Crucially, for preferential duty rates, a Certificate of Origin (COO) is often mandatory, demonstrating that the goods originate from a country with which the importing country has a trade agreement. Importers should also be prepared to provide fiber content declarations and potentially samples for customs verification if classification is questioned. Compliance with labeling requirements (e.g., country of origin, fiber content) is also essential.

Trade agreements significantly impact duty rates for HS code 620423. For example, under the United States-Mexico-Canada Agreement (USMCA), goods originating from Canada or Mexico that meet the specific rules of origin for textiles and apparel can enter the United States duty-free. Similarly, the European Union has numerous Free Trade Agreements (FTAs) with various countries. If an ensemble of synthetic fibers originates from a country with an FTA with the EU, it may qualify for reduced or zero duty rates upon import into the EU, provided a valid Certificate of Origin is presented. Importers must carefully review the specific rules of origin within each relevant trade agreement to determine eligibility for preferential treatment and ensure compliance.