HS 620452 Of cotton

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What products does HS 620452 cover?

This subheading covers women's or girls' skirts and divided skirts, specifically those made of cotton. According to the World Customs Organization's Harmonized System Nomenclature, Heading 6204 encompasses suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches, and shorts (other than swimwear). Subheading 6204.52, therefore, precisely defines skirts and divided skirts manufactured from cotton fibers, as detailed in the USITC Harmonized Tariff Schedule and the EU's TARIC database.

What falls outside HS 620452?

The following products are excluded from HS 620452: skirts and divided skirts made from materials other than cotton, such as synthetic fibers (e.g., polyester, nylon), artificial fibers (e.g., rayon, modal), or other textile materials like wool or silk. Additionally, garments that are not skirts or divided skirts, such as dresses, trousers, or shorts, even if made of cotton, are classified under different subheadings within Heading 6204 or other relevant chapters, as per General Interpretative Rule 1 of the Harmonized System.

What are common classification mistakes for HS 620452?

A common error is misidentifying the primary textile material. If a skirt or divided skirt contains a blend of cotton with other fibers, and cotton is not the predominant fiber by weight, it may be incorrectly classified under 6204.52. General Interpretative Rule 3(b) for mixtures and composite goods often applies, requiring classification based on the material that gives the essential character. Importers must carefully review the fiber content composition before assigning the HS code.

How should importers classify products under HS 620452?

The correct procedure for classifying products under HS 620452 involves a multi-step process. First, confirm that the garment is indeed a skirt or divided skirt intended for women or girls. Second, verify that the primary textile material, by weight, is cotton. Consult the product's fiber content label and, if necessary, laboratory analysis. Finally, cross-reference this information with the official descriptions in the relevant jurisdiction's tariff schedule, such as the USITC HTS or the UK Trade Tariff, to ensure accurate classification.

How is the duty calculated for products under HS 620452?

A women's 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 15% ad valorem, applied to the declared customs value ($25.00 × 0.15 = $3.75). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, which specifies the applicable duty for this classification.

Which trade agreements reduce duties for HS 620452?

Several free trade agreements may reduce the applicable duty rate for HS 620452, 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 goods 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 beneficiaries, depending on the specific agreement and jurisdiction.

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