HS 620459 Of other textile materials

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What products does HS 620459 cover?

This subheading covers skirts and divided skirts made from textile materials other than cotton, man-made fibers, or wool, as per the World Customs Organization's Harmonized System Nomenclature. It specifically applies to garments classified under Heading 6204 that are not explicitly defined by their primary fiber content in preceding subheadings. For instance, garments made from silk, linen, or other vegetable fibers not covered by cotton classifications would fall here, provided they meet the general criteria of Heading 6204 for women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts.

What falls outside HS 620459?

The following products are excluded from HS 620459: garments made primarily of cotton, man-made fibers, or wool, which are classified under more specific subheadings within Heading 6204. Additionally, garments for men or boys, knitted or crocheted apparel (which falls under Chapter 61), and accessories like belts or scarves are not covered. For example, a skirt made of 100% polyester would be classified under a different subheading of 6204, not 620459.

What are common classification mistakes for HS 620459?

A common error is misinterpreting "other textile materials" to include blends where cotton, man-made fibers, or wool constitute the predominant fiber by weight. According to General Rule of Interpretation (GRI) 3(b), composite goods are classified as if they consisted of the material or component which gives them their essential character. Importers may incorrectly assign garments made of significant blends to 620459 when the predominant fiber dictates a different classification under Heading 6204.

How should importers classify products under HS 620459?

The correct procedure for classifying products under HS 620459 involves a multi-step process. First, confirm that the garment is indeed a skirt or divided skirt for women or girls. Second, determine the primary textile material by weight. If this material is not cotton, man-made fiber, or wool, and the garment is not otherwise specifically classified, then HS 620459 is likely applicable. Consulting official tariff schedules like the USITC HTS or EU TARIC is crucial for definitive classification.

How is the duty calculated for products under HS 620459?

A women's silk skirt weighing 0.3 kg and declared at a customs value of $150 USD would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 5.5% ad valorem for such a silk skirt under the USITC Harmonized Tariff Schedule, the duty would be $8.25 ($150 USD × 0.055). This calculation is based on the declared customs value and the applicable MFN rate found in the USITC HTS, as specific rates for silk skirts can vary significantly by origin.

Which trade agreements reduce duties for HS 620459?

Several free trade agreements may reduce the applicable duty rate for HS 620459, including the United States-Mexico-Canada Agreement (USMCA) and the Generalized System of Preferences (GSP) for eligible developing countries. Under USMCA, qualifying skirts originating from Mexico or Canada could be admitted duty-free. For GSP beneficiaries, preferential rates can be as low as 0% or significantly reduced. Documentation typically required includes a USMCA Certificate of Origin or a GSP Form A, depending on the specific agreement and originating country.

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