HS 620432 Of cotton

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What products does HS 620432 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 example, the USITC Harmonized Tariff Schedule (HTS) defines this category to include tailored sets and individual items of outerwear for women and girls, provided the primary textile material is cotton, which is further detailed in Chapter 62 Notes and Section XI General Rules of Interpretation (GRIs).

What falls outside HS 620432?

The following products are excluded from HS 620432: garments made from other textile materials such as wool, fine animal hair, synthetic or artificial fibers, or blends where cotton is not the predominant fiber by weight. For instance, women's or girls' suits made of linen or silk would be classified elsewhere. Additionally, knitted or crocheted suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches, and shorts are classified under Chapter 61, not Chapter 62, as per GRI 1 and Section XI Notes.

What are common classification mistakes for HS 620432?

A common error is misidentifying the predominant fiber content of the garment, leading to incorrect classification. For example, a suit with 60% cotton and 40% polyester might be mistakenly classified as 100% cotton. According to GRI 3(b), composite goods are classified as if they consist of the material or component which gives them their essential character. Importers must accurately determine the fiber composition to ensure correct duty assessment and avoid penalties.

How should importers classify products under HS 620432?

The correct procedure for classifying products under HS 620432 involves a multi-step process. First, determine the exact garment type (e.g., jacket, trousers). Second, ascertain the predominant fiber content by weight, ensuring it is cotton. Third, consult the relevant national tariff schedule, such as the USITC HTS or EU TARIC, to confirm the specific subheading. Finally, verify any specific notes or exclusions within Chapter 62 that might apply to the particular garment.

How is the duty calculated for products under HS 620432?

A women's cotton 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 value: 15% of $50 = $7.50. This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for subheading 6204.32.00.

Which trade agreements reduce duties for HS 620432?

Several free trade agreements may reduce the applicable duty rate for HS 620432, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) may also offer reduced or free entry for eligible goods from designated developing countries. To claim these preferences, importers typically require a self-certified origin statement or a GSP Form A, depending on the specific agreement and originating country.

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