HS 620442 Of cotton
Quick Answer: Women's or girls' dresses of cotton imported under HS 620442 enter the UK at 12.00%, the EU at 12.00%, and the US at 11.8% under the Most Favored Nation (MFN) rate, with duty-free entry available for certain Free Trade Agreement partners. This code specifically covers dresses made entirely or predominantly of cotton, designed for women or girls. Importers should be aware of the significant MFN duty rates in major markets and the potential for preferential treatment under specific trade agreements. CustomTariffs aggregates this information to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6204420090 | 12.00 % | — | — |
| 6204420000 | 12.00 % | — | — |
| 6204420010 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6204420000 | 12.00 % | — | — |
| 6204420010 | 12.00 % | — | — |
| 6204420090 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6204421000 | 11.8% | Free (15 programs) | ["doz.","kg"] |
| 6204422000 | 5.5% | Free (14 programs) | ["doz.","kg"] |
| 62044230 | 8.4% | Free (14 programs) | — |
| 6204423010 | — | — | ["doz.","kg"] |
| 6204423020 | — | — | ["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 6204.42?
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 13 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 620442 cover?
This subheading covers women's or girls' dresses of cotton, falling under Heading 6204, which pertains to women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear). The World Customs Organization (WCO) HS Nomenclature and official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification is specifically for dresses where the predominant fiber content by weight is cotton. This excludes garments made from other textile materials, even if cotton is present.
What falls outside HS 620442?
The following products are excluded from HS 620442: women's or girls' suits, ensembles, jackets, blazers, skirts, divided skirts, trousers, bib and brace overalls, breeches, and shorts, even if made of cotton. Additionally, dresses made predominantly from synthetic or artificial fibers, or from other textile materials such as wool or silk, are classified elsewhere. For instance, a cotton-blend dress where synthetic fibers constitute more than 50% of the weight would not fall under this subheading. Garments intended for swimwear are also explicitly excluded.
What are common classification mistakes for HS 620442?
A common error is misinterpreting the predominant fiber content. General Interpretative Rule 3(b) of the Harmonized System, which deals with composite goods or goods put up in sets for retail sale, is often misapplied. Importers may incorrectly classify a dress based on a secondary fiber if it is not the predominant material by weight. Furthermore, confusing dresses with other garments under Heading 6204, such as skirts or trousers made of cotton, is another frequent mistake, highlighting the importance of precise product identification.
How should importers classify products under HS 620442?
The correct procedure for classifying women's or girls' dresses under HS 620442 involves a multi-step process. First, confirm that the garment is indeed a dress. Second, determine the fiber content by weight. If cotton is the predominant fiber (i.e., more than 50% by weight), then HS 620442 is likely applicable. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review the Section and Chapter Notes, as well as the specific wording of the subheading and any relevant Explanatory Notes.
How is the duty calculated for products under HS 620442?
A women's cotton sundress weighing 0.3 kg and declared at a customs value of $25.00 USD would attract a US duty of $3.75. This is calculated using the Most Favored Nation (MFN) duty rate of 12.5% ad valorem, applied to the declared value ($25.00 × 0.125 = $3.125). However, if the sundress also had a specific duty component, for example, $0.10 per kg, the total duty would be $3.125 + ($0.10 × 0.3 kg) = $3.155. This is calculated using the rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 620442?
Several free trade agreements may reduce the applicable duty rate for HS 620442, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free access for goods from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific requirements of the importing country's customs authority.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 620442, specifically for garments 'of cotton'?
The Most Favored Nation (MFN) duty rate for HS code 620442, 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 cotton, is typically 12.00% ad valorem. However, preferential rates apply under various trade agreements. For example, imports from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), the European Union (E), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Singapore (SG), and the United States (US) may be Free. Specific rates can be found by consulting the relevant tariff schedule, such as the US Harmonized Tariff Schedule (USHTS) or the EU's TARIC database.
How is the import duty for HS 620442 calculated, and can you provide an example?
The duty for HS code 620442 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 dresses valued at $10,000 USD, the duty would be calculated as: $10,000 (Value) × 12.00% (Duty Rate) = $1,200 USD (Duty Amount). Some specific items within this code might also have additional duties or be subject to quantity-based assessments, so always verify the specific tariff line.
What are the key classification criteria for goods to be classified under HS 620442 'of cotton'?
The primary criterion for classification under HS 620442 is that the garment must be made predominantly of cotton. This includes woven or knitted fabrics of cotton. The garment must also fall within the product categories specified in the heading: women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches, and shorts (excluding swimwear). The WCO's Harmonized System Explanatory Notes and national tariff rulings provide detailed guidance on fabric composition and garment types.
What documentation is typically required for importing goods classified under HS 620442?
Standard import documentation for HS 620442 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, proof of origin is required to claim preferential duty rates under trade agreements. This could be a Certificate of Origin or a declaration on the invoice, depending on the specific agreement. For cotton goods, importers may also need to provide evidence of the cotton content, such as a manufacturer's declaration or fabric test reports, especially if questioned by customs authorities.
Which common trade agreements offer preferential duty rates for HS code 620442, and how can importers leverage them?
Several trade agreements provide preferential duty rates for HS 620442. Examples include agreements with countries like Australia, Bahrain, Chile, Colombia, Israel, Jordan, South Korea, Morocco, Oman, Peru, and Singapore, which often grant Free entry. To leverage these agreements, importers must ensure the goods meet the Rules of Origin stipulated in the respective trade agreement and possess the correct proof of origin documentation. This typically involves a declaration of origin completed by the exporter and often requires the importer to have knowledge of the origin of the goods. Consulting the specific text of each trade agreement is essential for compliance.