HS 620461 Trousers, bib and brace overalls, breeches and shorts

For imports into the United States under HS code 620461, the Most Favored Nation (MFN) duty rate is generally 12.00% ad valorem. However, preferential duty rates apply under various Free Trade Agreements (FTAs). For example, goods originating 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 receive a Free (0%) duty rate, provided the rules of origin are met. It is crucial to consult the US Harmonized Tariff Schedule (USHTS) for the specific country of origin and applicable preferential program. Some specific categories or origins might face higher rates, such as 58.5% for certain goods.

Import duty for HS code 620461 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if trousers classified under 620461 are imported into the US with a declared customs value of $10,000 and the applicable MFN duty rate is 12.00%, the duty amount would be calculated as: $10,000 (Customs Value) × 0.12 (Duty Rate) = $1,200. If the goods are subject to a specific duty (per unit), the calculation would be Rate per Unit × Number of Units. Always verify the specific duty basis (ad valorem or specific) and the applicable rate for the country of origin.

HS code 620461 covers trousers, bib and brace overalls, breeches, and shorts, specifically those made of cotton or fine animal hair. The primary classification criteria include: 1. Product Type: Must be trousers, bib and brace overalls, breeches, or shorts. 2. Material Composition: The predominant fiber content must be cotton or fine animal hair (e.g., cashmere, angora, vicuña, mohair, alpaca, llama, camel). If the garment is a blend, the classification is determined by the fiber that predominates by weight. 3. Construction: Garments must be fully assembled and ready for retail sale. Items that are unfinished or require significant further processing would not fall under this code. It's essential to refer to the Chapter Notes and Section Notes of the Harmonized System for detailed definitions and rules.

When importing goods under HS code 620461, standard customs documentation is required. This typically includes: 1. Commercial Invoice: Detailing the value, quantity, and description of the goods. 2. Packing List: Outlining the contents of each package. 3. Bill of Lading or Air Waybill: Serving as the contract of carriage. 4. Country of Origin Certificate: Especially crucial if claiming preferential duty rates under a Free Trade Agreement. This document verifies that the goods meet the rules of origin for the exporting country. 5. Import Declaration: Filed with customs authorities. Depending on the importing country and the specific nature of the goods, additional certifications related to material content or safety standards might be requested.

Several major trade agreements provide preferential duty rates for goods classified under HS 620461. For imports into the US, the USMCA (United States-Mexico-Canada Agreement) is significant, potentially offering reduced or free duties if the goods meet the stringent rules of origin for textiles. Other agreements like those with Australia, Chile, South Korea, and Singapore also offer duty-free access under specific conditions. To leverage these agreements, importers must obtain a valid Certificate of Origin (COO) from the exporter, demonstrating that the trousers, shorts, etc., meet the product-specific rules of origin (often related to where the fabric was woven or the garment was assembled). Importers or their customs brokers must then declare the preferential claim at the time of entry.