HS 620449 Of other textile materials

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What products does HS 620449 cover?

This subheading covers women's or girls' dresses made from textile materials other than cotton, man-made fibers, or wool or fine animal hair. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is defined by exclusion from specific fiber types. For instance, the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database clarify that "other textile materials" typically include those not explicitly listed in preceding subheadings within Heading 6204, such as those made from silk, linen, or ramie.

What falls outside HS 620449?

The following products are excluded from HS 620449: dresses made primarily of cotton (HS 620442), wool or fine animal hair (HS 620441), or synthetic or artificial fibers (HS 620443). Additionally, garments that are not dresses, such as skirts (HS 620452-620459), trousers (HS 620462-620469), or suits (HS 620412-620419), are classified under different headings. Items that are not exclusively dresses, like ensembles or two-piece outfits where the top and bottom are sold together but are not considered a single dress, may also fall outside this specific classification.

What are common classification mistakes for HS 620449?

A common error is misidentifying the primary textile material of the dress, especially in blends. General Rule of Interpretation (GRI) 3(b) for the Harmonized System states that goods composed of different materials shall be classified as if they consisted of the material or component which gives them their essential character. Importers may incorrectly classify a dress made of a silk-linen blend under HS 620449 if the silk component, which often imparts the essential character, is not properly identified and prioritized over other textile materials present in lesser quantities.

How should importers classify products under HS 620449?

The correct procedure for classifying products under HS 620449 involves a systematic approach. First, confirm the product is indeed a woman's or girl's dress. Second, meticulously identify all textile fibers present in the garment, paying close attention to the percentage of each. Third, determine the fiber that imparts the essential character of the dress, often the one present in the highest proportion or the one that defines its aesthetic or functional qualities. Consult the WCO HS Explanatory Notes and national tariff schedules, such as the UK Trade Tariff, for definitive guidance on fiber composition and classification rules.

How is the duty calculated for products under HS 620449?

A silk evening gown weighing 0.5 kg and declared at a customs value of $200 USD would attract a US duty of $10.00. This is calculated using the MFN duty rate of 5% ad valorem, applied to the declared customs value ($200 USD × 0.05 = $10.00). This calculation is based on the USITC Harmonized Tariff Schedule, where dresses of silk are typically classified under HS 620449. Note that specific fiber content and country of origin can significantly alter the applicable duty rate.

Which trade agreements reduce duties for HS 620449?

Several free trade agreements may reduce the applicable duty rate for HS 620449, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible products from designated developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP benefits, depending on the specific agreement and jurisdiction.

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