HS 620433 Of synthetic fibres

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What products does HS 620433 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's Harmonized System Nomenclature, this classification is based on the material composition and the garment type, specifically excluding items made from other fibres or for different genders. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that garments primarily composed of synthetic man-made fibres, such as polyester, nylon, or acrylic, fall under this code when they meet the criteria for suits, ensembles, or separates for women and girls.

What falls outside HS 620433?

The following products are excluded from HS 620433: garments made from natural fibres (e.g., cotton, wool, silk), garments made from artificial fibres (e.g., rayon, modal), knitted or crocheted suits and ensembles (which are classified under Chapter 61), and garments intended for men or boys. For instance, a women's blazer made of 100% wool would be classified under HS 6204.22, while a knitted polyester tracksuit for women would fall under HS 6104.23. The key differentiator is the fibre content and the method of construction (woven vs. knitted/crocheted).

What are common classification mistakes for HS 620433?

A common error is misinterpreting the fibre content, particularly when garments are blends. According to General Rule of Interpretation (GRI) 3(b), when goods are presented in sets, they are classified according to the component which gives them their essential character. If a suit ensemble contains a jacket of synthetic fibres and trousers of a different fibre, the dominant fibre by weight or value determines the classification. Another mistake is classifying women's or girls' garments under headings for men's or boys' wear (Chapter 61 or 62, subheadings for male attire).

How should importers classify products under HS 620433?

The correct procedure for classifying products under HS 620433 involves a multi-step process. Importers and customs brokers must first identify the primary fibre content of the garment, confirming it is predominantly synthetic. Next, they must verify that the garment is a suit, ensemble, jacket, blazer, trousers, bib and brace overall, breeches, or shorts designed for women or girls. Consulting the official tariff schedule, such as the USITC HTS or the UK Trade Tariff, and reviewing the Section and Chapter Notes for Chapter 62 is crucial for accurate determination.

How is the duty calculated for products under HS 620433?

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 value: 15% of $50 USD = $7.50. This calculation is based on the USITC Harmonized Tariff Schedule, where HS code 6204.33.0000 (women's suits, ensembles, and jackets of synthetic fibres) carries this MFN rate. The duty is assessed on the value of the goods.

Which trade agreements reduce duties for HS 620433?

Several free trade agreements may reduce the applicable duty rate for HS 620433, including the United States-Mexico-Canada Agreement (USMCA), which can offer duty-free entry for qualifying goods originating from Canada or Mexico. The EU's Generalised Scheme of Preferences (GSP) can also provide preferential rates, often "Free," for eligible goods from developing countries. For USMCA, a self-certified origin statement on the invoice or a separate declaration is typically required. For EU GSP, a EUR.1 movement certificate or a specific origin declaration is usually mandated.

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