HS 620899 Of other textile materials

The Most Favored Nation (MFN) duty rate for HS code 620899 is generally 12.00% ad valorem. However, preferential rates are available for goods originating from countries with trade agreements with the importing nation. For example, under certain agreements, goods 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. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your goods, as rates can vary based on origin and specific trade pacts. The USITC, EU TARIC, and UK Trade Tariff are authoritative sources for this information.

Import duty for HS code 620899 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 12.00% and you import articles valued at $10,000 USD, the duty would be calculated as: $10,000 (Value) × 0.12 (12.00% duty rate) = $1,200 USD. If there are specific duties based on quantity (e.g., per unit), that would be applied in addition to or instead of the ad valorem rate, depending on the tariff structure. Always confirm the basis of duty calculation (ad valorem, specific, or compound) with the relevant customs authority.

HS code 620899 covers women's or girls' garments such as singlets, vests, slips, petticoats, nightdresses, pyjamas, negligees, bathrobes, dressing gowns, and similar articles, specifically when they are made from 'other textile materials.' This 'other' category primarily refers to textile materials not specifically enumerated in preceding headings within Chapter 62, such as those made from man-made fibers (e.g., polyester, nylon, rayon) or blends where man-made fibers predominate, or from vegetable fibers like cotton or linen if they don't fit into more specific categories. The key is that the garment's function (e.g., sleepwear, loungewear, undergarments) and its textile composition must be accurately identified. Consult the WCO Harmonized System Explanatory Notes for detailed definitions and classification guidance.

Several trade agreements can impact the duty rates for HS code 620899. For example, the United States has Free Trade Agreements (FTAs) with countries like Australia (AU), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Morocco (MA), Oman (OM), Peru (PE), and South Korea (KR), which often grant preferential or duty-free entry for qualifying goods. The European Union also has numerous association and free trade agreements with countries such as those in the European Economic Area (EEA), Switzerland, and various Mediterranean and African nations, which may provide reduced or zero duties. Similarly, the UK has its own set of trade agreements post-Brexit. Importers must ensure their goods meet the Rules of Origin stipulated in the relevant trade agreement to claim preferential treatment. Verification through official tariff databases like the EU TARIC or UK Trade Tariff is essential.

When importing goods under HS code 620899, standard import documentation is generally required. This 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. Crucially, for preferential duty rates, a Certificate of Origin (COO) or a declaration of origin on the commercial invoice, compliant with the specific trade agreement's requirements, is mandatory. Depending on the importing country and the textile materials used, additional documentation such as safety compliance certificates or specific labeling requirements might be necessary. Customs brokers play a vital role in ensuring all required documents are accurate and complete to facilitate smooth customs clearance.