HS 620451 Skirts and divided skirts
Quick Answer: Skirts and divided skirts imported under HS 620451 enter the UK at 12.00%, the EU at 12.00%, and the US at 90% (MFN rate), with preferential rates available for certain trade partners. This classification covers women's or girls' skirts and divided skirts, which are garments worn on the lower body, typically with a waistband and extending downwards. Importers should be aware of the significant duty differential for the US market. According to CustomTariffs data, understanding these varied rates is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6204510000 | 12.00 % | — | — |
| 6204510011 | 12.00 % | — | — |
| 6204510019 | 12.00 % | — | — |
| 6204510090 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6204510011 | 12.00 % | — | — |
| 6204510019 | 12.00 % | — | — |
| 6204510090 | 12.00 % | — | — |
| 6204510000 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 62045100 | 14% | Free (14 programs) | — |
| 6204510010 | — | — | ["doz.","kg"] |
| 6204510020 | — | — | ["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 6204.51?
Imports of Skirts and divided skirts 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 12 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 to Classify This HS Code?
What products does HS 620451 cover?
This subheading covers skirts and divided skirts, which are garments primarily designed to be worn on the lower part of the body, covering the legs. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category includes garments that are either a single piece covering the lower body or two separate pieces designed to be worn together as a skirt. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these items are typically made from woven or knitted fabrics and are intended for women or girls.
What falls outside HS 620451?
The following products are excluded from HS 620451: garments that are not exclusively skirts or divided skirts, such as trousers (HS 6203 or 6204), shorts (HS 6204), or culottes that are more akin to shorts. Additionally, garments made from knitted or crocheted fabrics are classified under Chapter 61, not Chapter 62. For instance, a knitted skirt would fall under HS 6104, and a skirt that is part of a suit or ensemble would be classified according to the principal component or the suit itself under heading 6204.
What are common classification mistakes for HS 620451?
A common error is misclassifying skirts made from knitted or crocheted fabrics under this heading. General Rule of Interpretation (GRI) 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Chapter 62 specifically covers "Articles of apparel and clothing accessories, not knitted or crocheted." Therefore, any skirt made from knitted or crocheted material must be classified under Chapter 61, typically heading 6104.
How should importers classify products under HS 620451?
The correct procedure for classifying products under HS 620451 involves a multi-step process. Importers and customs brokers must first determine if the garment is a skirt or divided skirt. Then, they must verify that the garment is not knitted or crocheted, as this would place it in Chapter 61. Finally, they should consult the specific national tariff schedule, such as the USITC HTS or the EU TARIC, to confirm the correct subheading and any specific notes or exclusions that may apply to the particular item.
How is the duty calculated for products under HS 620451?
A women's woven cotton skirt 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 (0.125 × $25.00 = $3.13) plus a specific duty of $0.62 per kg (0.62 × 0.3 kg = $0.19), totaling $3.32. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HTS code 6204.51.1000.
Which trade agreements reduce duties for HS 620451?
Several free trade agreements may reduce the applicable duty rate for HS 620451, including the United States-Mexico-Canada Agreement (USMCA), which can result in Free duty for qualifying goods originating from Canada or Mexico. The EU's Generalised Scheme of Preferences (GSP) can also offer preferential rates, often Free, for goods from eligible developing countries. To claim these preferences, documentation such as a USMCA certificate of origin or a GSP Form A movement certificate is typically required, depending on the specific agreement and originating country.
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FAQ
What are the primary duty rates for HS code 620451 (Skirts and divided skirts)?
The Most Favored Nation (MFN) duty rate for HS code 620451 is typically 12.00% ad valorem. However, preferential duty rates are available for goods originating from countries with which the importing country has trade agreements. For example, goods 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 others may enter duty-free. It is crucial to consult the specific tariff schedule of the importing country to determine the applicable rate based on the origin of the goods.
How is the duty calculated for HS code 620451, and can you provide an example?
The duty for HS code 620451 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For instance, if the MFN duty rate is 12.00% and you import skirts valued at $10,000 USD, the duty would be calculated as: $10,000 (Value) × 12.00% (Duty Rate) = $1,200 USD. Some specific items within this code might also have a specific duty component (e.g., per unit), but for 620451, the ad valorem rate is most common. Always verify the exact calculation basis in the importing country's tariff.
What are the key classification criteria for HS code 620451?
HS code 620451 covers skirts and divided skirts made of textile materials. The primary classification criteria revolve around the garment type (skirt or divided skirt) and the constituent textile material. Garments must be 'outer garments' and not fall under more specific headings (e.g., for infants' wear). Divided skirts are characterized by having leg coverings that are separated or appear to be separated. The material composition (e.g., cotton, synthetic fibers, wool) is critical for determining the correct subheadings and applicable duty rates, as tariffs can vary significantly based on the fabric.
What documentation is typically required for importing goods classified under HS code 620451?
Standard documentation for importing garments under HS code 620451 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, to claim preferential duty rates under trade agreements, a Certificate of Origin (COO) is usually required, demonstrating that the goods meet the rules of origin for that specific agreement. Importers should also be prepared to provide evidence of fiber content and potentially country of manufacture labels, as customs authorities may request this to verify classification and origin.
Which common trade agreements offer preferential duty rates for HS code 620451, and how can importers leverage them?
Several trade agreements provide preferential duty rates for HS code 620451. Examples include agreements like the USMCA (United States-Mexico-Canada Agreement), CAFTA-DR (Dominican Republic-Central America Free Trade Agreement), and various bilateral agreements (e.g., with South Korea, Chile, Australia). To leverage these agreements, importers must ensure the skirts and divided skirts originate from a partner country and meet its specific rules of origin. This typically involves obtaining a valid Certificate of Origin from the exporter and submitting it to customs authorities in the importing country at the time of entry. Consulting the specific trade agreement text and the importing country's customs regulations is essential for compliance.