HS 620462 Of cotton
Quick Answer: Trousers and breeches of cotton imported under HS 620462 enter the UK and EU at approximately 12.00% ad valorem, while the United States imposes a range of duties, with rates varying significantly from Free to 60% ad valorem, and 8.9% ad valorem being a common rate. This HS code specifically covers women's or girls' trousers, bib and brace overalls, breeches, and shorts, made predominantly from cotton. Importers should be aware of the substantial duty rate disparities between major trading blocs, necessitating careful tariff classification and duty optimization strategies. CustomTariffs aggregates this data, highlighting the importance of verifying specific rates based on the exact product and origin.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6204623100 | 12.00 % | — | — |
| 6204623110 | 12.00 % | — | — |
| 6204623190 | 12.00 % | — | — |
| 6204623300 | 12.00 % | — | — |
| 6204623310 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6204620000 | 12.00 % | — | — |
| 6204621100 | 12.00 % | — | — |
| 6204623310 | 12.00 % | — | — |
| 6204623390 | 12.00 % | — | — |
| 6204623990 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6204620505 | — | — | ["doz.","<u>kg</u>"] |
| 6204621503 | — | — | ["doz.","kg"] |
| 6204621511 | — | — | ["doz.","kg"] |
| 6204621521 | — | — | ["doz.","kg"] |
| 6204626005 | — | — | ["doz.","<u>kg</u>"] |
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 6204.62?
Imports of Of cotton 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 13 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 620462 cover?
This subheading covers women's or girls' trousers, bib and brace overalls, breeches and shorts, of cotton. According to the World Customs Organization's Harmonized System Nomenclature, this classification is for garments designed for the lower half of the body, specifically when made from cotton fibers. The USITC Harmonized Tariff Schedule and the EU TARIC system align with this, specifying that the primary textile material must be cotton for classification under 6204.62, excluding items made from cotton blends where other fibers predominate.
What falls outside HS 620462?
The following products are excluded from HS 620462: garments made from cotton blends where synthetic or other fibers constitute more than 50% of the textile weight, knitted or crocheted garments (which fall under Chapter 61), waterproof or water-resistant garments of textile materials (often classified under specific headings for outerwear), and garments made from cotton-linen blends where linen is the predominant fiber. For example, women's denim jeans made predominantly of polyester would not be classified here.
What are common classification mistakes for HS 620462?
A common error is misinterpreting the predominant fiber content in blended fabrics. According to General Rule of Interpretation (GRI) 3(b), mixtures are classified as if they consisted of the material or component which gives them their essential character. Importers may incorrectly classify a cotton-rich blend (e.g., 60% cotton, 40% polyester) under a heading for synthetic fibers if they do not accurately determine the predominant fiber by weight, leading to incorrect duty assessments.
How should importers classify products under HS 620462?
The correct procedure for classifying products under HS 620462 involves a multi-step process: first, determine the garment type (trousers, shorts, etc.) and its intended user (women's or girls'). Second, identify the primary textile fiber content by weight. If the garment is predominantly cotton, and it is not knitted or crocheted, then HS 6204.62 is likely applicable. Importers should consult the official tariff schedule of the importing country and, if necessary, seek a binding ruling from customs authorities.
How is the duty calculated for products under HS 620462?
A pair of women's cotton chino shorts 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 applied to the declared value ($25.00 × 0.125 = $3.125). Note that some cotton trousers may have specific quantity-based duties, but for these shorts, the ad valorem rate is applied. This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 620462?
Several free trade agreements may reduce the applicable duty rate for HS 620462, including the United States-Mexico-Canada Agreement (USMCA), which offers Free entry for qualifying goods from Canada and Mexico. The Generalized System of Preferences (GSP) may also provide duty-free entry for qualifying goods from certain developing countries, such as Bangladesh. To claim preference under USMCA, a self-certified origin statement is typically required, while GSP often necessitates a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 6204.62 (Trousers, bib and brace overalls, breeches and shorts, of cotton, for women or girls)?
Import duty rates for HS code 6204.62 vary significantly by country and trade agreement. For example:
- United States: The U.S. Harmonized Tariff Schedule (USHTS) typically imposes a duty rate of 12.00% ad valorem for Most Favored Nation (MFN) countries. However, preferential rates may apply under trade agreements.
- European Union: The TARIC database shows a range of duties, often around 12.00% ad valorem, but with potential for reduced rates or duty-free access under agreements like the EU's Economic Partnership Agreements (EPAs) or Stabilisation and Association Agreements (SAAs).
- United Kingdom: The UK Trade Tariff lists duties, which can also be around 12.00% ad valorem for standard imports, with preferential rates available for countries with specific trade arrangements.
It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable to the country of origin and the specific product.
How is the import duty for HS 6204.62 calculated? Provide an example.
The import duty for HS code 6204.62 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. Some countries may also have a compound duty (ad valorem plus a specific rate per unit).
Example Calculation (Ad Valorem): Assume a shipment of women's cotton trousers (HS 6204.62) from a country with a 12.00% MFN duty rate. The declared customs value of the shipment is $10,000 USD.
Duty Amount = Customs Value × Duty Rate Duty Amount = $10,000 × 12.00% Duty Amount = $1,200 USD
Importers and customs brokers must ensure accurate valuation and correct application of the duty rate.
What are the key classification criteria for HS code 6204.62?
HS code 6204.62 specifically covers 'Trousers, bib and brace overalls, breeches and shorts, of cotton, for women or girls'. The key classification criteria are:
- Garment Type: Must be trousers, bib and brace overalls, breeches, or shorts.
- Material: The outer surface must be predominantly of cotton. If the garment has multiple textile materials, the classification is determined by the textile material that predominates by weight, as per Chapter 62's General Rules for Interpretation (GRIs).
- Intended Sex/Age: The garment must be designed for women or girls. This is determined by factors such as cut, style, and sizing.
Careful examination of the garment's design, material composition, and intended wearer is essential for accurate classification.
What documentation is typically required for importing goods under HS code 6204.62?
When importing goods classified under HS code 6204.62, standard customs documentation is required, which may include:
- Commercial Invoice: Detailing the value, quantity, and description of the goods.
- Packing List: Outlining the contents of each package.
- Bill of Lading/Air Waybill: Evidence of shipment.
- Country of Origin Certificate: To verify the origin of the goods, especially if preferential duty rates are claimed.
- Textile Declaration/Declaration of Fiber Content: To confirm the material composition (e.g., 100% cotton).
- Import License/Permit: If required by the importing country for specific textile goods.
Importers should verify specific documentation requirements with the customs authorities of the destination country.
Which common trade agreements might offer preferential duty rates for HS 6204.62 originating from specific countries?
Several trade agreements can provide preferential duty rates for goods classified under HS 6204.62, reducing or eliminating standard tariffs. Examples include:
- United States: The Dominican Republic-Central America Free Trade Agreement (CAFTA-DR) allows for preferential treatment for qualifying goods originating from member countries. The Generalized System of Preferences (GSP) may also apply to certain developing countries.
- European Union: The EU has numerous Free Trade Agreements (FTAs) and Association Agreements (e.g., with Turkey, Mediterranean countries, African, Caribbean, and Pacific (ACP) states under EPAs) that can offer reduced or zero duties on textiles, provided rules of origin are met.
- United Kingdom: Post-Brexit, the UK maintains its own set of FTAs, including arrangements with countries like Canada, Mexico, and Japan, as well as preferential schemes for developing nations.
Importers must consult the specific trade agreement and its associated Rules of Origin (ROO) to determine eligibility for preferential treatment. This often involves obtaining a Certificate of Origin.