HS 620453 Of synthetic fibres

The Most Favored Nation (MFN) duty rate for HS code 620453 is typically 12.00% ad valorem. However, preferential duty rates are available under various trade agreements. For instance, goods originating 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 others may receive duty-free entry (Free). It is crucial to consult the specific trade agreement and provide valid proof of origin to claim these preferential rates. Always verify the most current rates with official sources like the USITC Harmonized Tariff Schedule.

While HS code 620453 often has a primary ad valorem rate (e.g., 12.00%), some countries may apply alternative or compound duties. For example, if a specific duty (e.g., $X per unit) is also listed, the importer will pay the higher of the two duties. Let's assume a scenario where the MFN duty is 12.00% ad valorem and there's an alternative specific duty of $5.00 per piece. If you import 100 skirts valued at $20 each:

1. Ad Valorem Duty: 12.00% of ($20/skirt * 100 skirts) = 0.12 * $2000 = $240.00
2. Specific Duty: $5.00/skirt * 100 skirts = $500.00 In this hypothetical case, the importer would pay the higher amount, $500.00. Always check the specific tariff schedule for the importing country to understand how duties are calculated and if multiple rates apply.

To ensure correct classification under HS code 620453, importers and customs brokers must verify that the garments are specifically designed for women or girls and are not swimwear. The primary material must be synthetic fibers, such as polyester, nylon, acrylic, or elastane. Classification also depends on the garment type: suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches, and shorts. The construction, cut, and intended use are critical. For instance, a garment made primarily of synthetic fibers but designed as outerwear or activewear might fall under a different HS code. Always refer to the Explanatory Notes of the Harmonized System (WCO) and national tariff rulings for detailed guidance.

Several trade agreements can provide preferential duty rates for HS code 620453. Examples include the United States-Mexico-Canada Agreement (USMCA), agreements with countries like South Korea (KORUS FTA), Australia (AUSFTA), and various Free Trade Agreements (FTAs) the EU or UK have with third countries. To claim preferential treatment, importers must typically provide a 'Proof of Origin' document. This can be a Certificate of Origin issued by the exporting country's authorities or a declaration of origin completed by the exporter on the invoice or a separate document, depending on the specific agreement's requirements. The origin criteria (e.g., wholly obtained or substantial transformation) must be met, and the goods must be shipped directly between the partner countries. Always consult the specific FTA text and the importing country's customs regulations for precise documentation needs.

Beyond standard import documents like the commercial invoice, bill of lading/air waybill, and packing list, specific requirements for HS code 620453 may include a Certificate of Origin if preferential duty rates are claimed under a trade agreement. Some countries may also require a declaration of conformity to safety standards, especially for children's clothing, or specific labeling requirements regarding fiber content and country of origin. It is essential to check the importing country's specific customs regulations and any bilateral agreements in place. For instance, the EU's textile labeling regulations require clear indication of fiber composition. Consulting with a customs broker or the importing country's customs authority is advisable to ensure all necessary documentation is prepared.