HS 620520 Of cotton
Quick Answer: Men's or boys' shirts of cotton imported under HS 620520 enter the UK at 12.00%, the EU at 12.00%, and the US at rates ranging from Free to 45% depending on the country of origin. This classification specifically covers shirts, including those with collars and long or short sleeves, made entirely or predominantly from cotton, intended for men or boys. Importers should be aware of the significant duty variations in the US market, particularly for goods originating from Free Trade Agreement partners. CustomTariffs aggregates this data, highlighting the need for precise origin verification to determine applicable US rates.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6205200000 | 12.00 % | — | — |
| 6205200090 | 12.00 % | — | — |
| 6205200010 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6205200010 | 12.00 % | — | — |
| 6205200090 | 12.00 % | — | — |
| 6205200000 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6205202003 | — | — | ["doz.","kg"] |
| 62052020 | 19.7% | Free (14 programs) | — |
| 620520 | — | — | — |
| 6205201000 | 8.7% | Free (15 programs) | ["doz.","kg"] |
| 6205202016 | — | — | ["doz.","kg"] |
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 6205.20?
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 620520 cover?
This subheading covers men's or boys' shirts of cotton. According to the World Customs Organization's Harmonized System Nomenclature, this classification is for woven shirts, including those with collars and long or short sleeves, made predominantly from cotton fibers. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database further specify that these garments are typically designed for everyday wear and are distinct from specialized garments like workwear or formal attire, provided they are primarily of cotton.
What falls outside HS 620520?
The following products are excluded from HS 620520: garments not predominantly of cotton, such as those made from synthetic fibers or blends where cotton is not the principal component by weight. Also excluded are women's or girls' shirts (classified under HS 6206), knitted shirts (classified under HS 6105), and specialized shirts like those for sports or formal occasions if they meet specific criteria for those categories. For instance, a men's polo shirt made of polyester would not fall under this code.
What are common classification mistakes for HS 620520?
A common error is misinterpreting the primary textile material. General Rule of Interpretation (GRI) 3(b) for mixtures states that classification is determined by the material giving the essential character. Importers may incorrectly classify a cotton shirt with a small percentage of synthetic fibers under HS 620520 if cotton is not the dominant fiber by weight. Another mistake is confusing men's shirts with women's shirts, which are classified under different headings, leading to incorrect duty rates and potential penalties.
How should importers classify products under HS 620520?
The correct procedure for classifying products under HS 620520 involves a detailed examination of the garment's composition and design. Importers and customs brokers must first determine the fiber content, ensuring cotton constitutes the predominant material by weight. They should then verify that the garment is indeed a men's or boys' woven shirt, as defined by the WCO and national tariff schedules. Consulting the specific tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial for accurate classification.
How is the duty calculated for products under HS 620520?
A men's cotton casual shirt weighing 0.25 kilograms and declared at a customs value of $15.00 USD would attract a US duty of $0.90. This is calculated using the Most Favored Nation (MFN) rate of 6% ad valorem, applied to the declared value: 6% of $15.00 = $0.90. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 620520.00.00.
Which trade agreements reduce duties for HS 620520?
Several free trade agreements may reduce the applicable duty rate for HS 620520, including the United States-Mexico-Canada Agreement (USMCA), where qualifying shirts originating from Mexico or Canada can be imported duty-free. The UK's Generalized System of Preferences (GSP) may offer reduced or zero duties for qualifying goods from certain developing countries. For USMCA, a self-certified origin statement is typically required. For UK GSP, a GSP Form A may be necessary, depending on the specific origin country.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for men's or boys' shirts of cotton (HS 620520)?
The Most Favored Nation (MFN) duty rate for HS code 620520 is typically 12.00% ad valorem. However, preferential duty rates are available for goods originating from countries with trade agreements with the importing nation. For example, duty-free entry may be granted under agreements with 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. It is crucial to consult the specific tariff schedule of the importing country to confirm applicable rates and eligibility for preferential treatment. The UK Trade Tariff, for instance, lists a 12.00% duty for non-preferential origins and free entry for goods from certain partner countries.
How is the import duty for HS 620520 calculated, and can you provide an example?
The import duty for HS 620520 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of men's cotton shirts (HS 620520) has a declared customs value of $10,000 USD and the applicable MFN duty rate is 12.00%, the import duty would be calculated as: $10,000 (Value) × 12.00% (Duty Rate) = $1,200 USD. If a specific duty rate is also applicable (e.g., per unit), the calculation would involve both value and quantity. Always verify the specific duty calculation method and any applicable taxes or fees with the customs authority.
What are the key classification criteria for HS code 620520, specifically regarding 'of cotton'?
HS code 620520 specifically covers men's or boys' shirts made of cotton. The primary classification criterion is the material composition. For a shirt to be classified under 620520, the predominant fiber by weight must be cotton. This means that if the shirt contains other fibers, cotton must constitute the highest percentage of the total fiber content. For example, a shirt that is 70% cotton, 20% polyester, and 10% elastane would be classified as 'of cotton'. Conversely, if polyester were the predominant fiber, it would be classified under a different HS code. Importers must ensure accurate fiber content declarations on their commercial documents.
What documentation is typically required for importing goods classified under HS 620520?
When importing goods under HS code 620520 (men's or boys' shirts of cotton), standard import documentation is required. This typically includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. To claim preferential duty rates under trade agreements, a Certificate of Origin or a declaration of origin on the invoice, compliant with the specific agreement's rules, is essential. The importer may also need to provide a fiber content declaration to substantiate the 'of cotton' classification, especially if requested by customs authorities.
How do trade agreements, such as those with Australia or Chile, affect the duty rates for HS 620520?
Trade agreements significantly impact duty rates for HS code 620520. For example, the US-Australia Free Trade Agreement (AU) and the US-Chile Free Trade Agreement (CL) often provide for reduced or eliminated tariffs on qualifying goods. If men's or boys' shirts of cotton (HS 620520) originate from Australia or Chile and meet the specific rules of origin outlined in their respective free trade agreements, they may be eligible for duty-free entry. This means the applicable duty rate could be 0% instead of the standard MFN rate of 12.00%. Importers must obtain the correct documentation, such as a Certificate of Origin, to prove the goods' origin and benefit from these preferential rates.