HS 621132 Other garments, men's or boys'

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What products does HS 621132 cover?

This subheading covers other garments, specifically those for men or boys, that are not classified under more specific headings within Chapter 62 of the Harmonized System (HS). According to the World Customs Organization (WCO) HS Nomenclature, this includes items like tracksuits, ski suits, swimwear, and other ensembles, provided they are not specifically enumerated elsewhere. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database further refine this by excluding items covered by headings 6101 to 6104 (knitted or crocheted garments) and specific items like brassieres or corsets.

What falls outside HS 621132?

The following products are excluded from HS 621132: knitted or crocheted garments of heading 6101 to 6104, such as knitted t-shirts or sweaters, even if they are for men or boys. Furthermore, specialized garments like uniforms, protective clothing, or specific types of swimwear that have their own dedicated HS codes are also excluded. For instance, a man's knitted tracksuit would fall under 6114, not 621132, and a man's formal suit would be classified under 6203.

What are common classification mistakes for HS 621132?

A common error is misinterpreting the "other garments" scope, leading to the classification of knitted or crocheted items under this heading, which should instead be classified under Chapter 61. General Rule of Interpretation (GRI) 3(b) for goods put up in sets, or GRI 3(c) for goods that cannot be classified by reference to GRI 3(a) or 3(b), are often overlooked. For example, a two-piece ensemble consisting of a woven jacket and woven trousers for men, where neither piece is more characteristic, might be incorrectly classified if the set nature isn't considered.

How should importers classify products under HS 621132?

The correct procedure for classifying products under HS 621132 involves a systematic approach. Importers and customs brokers must first determine if the garment is for men or boys. Then, they must ascertain if the garment is made of woven fabric, as knitted or crocheted items fall under Chapter 61. Finally, they should consult the Explanatory Notes to the Harmonized System and the specific tariff schedules of the importing country, such as the USITC HTS or EU TARIC, to ensure the garment is not specifically classified elsewhere.

How is the duty calculated for products under HS 621132?

A men's woven cotton tracksuit weighing 1.5 kg, declared at a customs value of $100 USD, would attract a US duty of $15.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) rate of 10% ad valorem, applied to the declared value: 10% × $100 USD = $10.00. However, if the tracksuit were subject to a specific duty, for example, $0.50 per kg, the duty would be $0.50/kg × 1.5 kg = $0.75. For this example, we will use the ad valorem rate of 10% for a woven tracksuit.

Which trade agreements reduce duties for HS 621132?

Several free trade agreements may reduce the applicable duty rate for HS 621132, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty of Free for qualifying goods originating from Canada or Mexico. The African Growth and Opportunity Act (AGOA) also offers duty-free access for eligible apparel from certain African countries. To claim these preferences, a valid USMCA Certificate of Origin or an AGOA eligibility statement is typically required, depending on the origin country and the specific agreement.

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