HS 621139 Of other textile materials

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What products does HS 621139 cover?

This subheading covers garments, not knitted or crocheted, made from textile materials other than cotton, wool, fine animal hair, or man-made fibers. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes items such as tracksuits, ski suits, and other ensembles made from synthetic fabrics, artificial fabrics, or blends thereof, excluding those specifically classified under other subheadings within 6211. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide further detail on the specific textile compositions that fall under this category.

What falls outside HS 621139?

The following products are excluded from HS 621139: garments made from cotton, wool, fine animal hair, or exclusively from man-made fibers (which have their own specific classifications), as well as knitted or crocheted garments. For instance, a tracksuit made entirely of polyester knit fabric would be classified under Chapter 61, not Chapter 62. Similarly, garments made from silk or other vegetable textile materials not specified elsewhere would also be excluded and classified under their respective headings.

What are common classification mistakes for HS 621139?

A common error is misinterpreting the "other textile materials" clause, leading to the incorrect classification of garments made from materials that should be specified elsewhere. For example, garments made primarily from silk or linen, which have their own distinct classifications within Chapter 62, might be erroneously placed here. Adherence to General Rule of Interpretation (GRI) 1, which states that classification is determined by the terms of the headings and any relative section or chapter notes, is crucial to avoid these mistakes.

How should importers classify products under HS 621139?

The correct procedure for classifying products under HS 621139 involves a detailed examination of the garment's material composition and construction. Importers and customs brokers must first determine if the garment is knitted or crocheted; if so, it falls under Chapter 61. If it is not knitted or crocheted, they must identify the primary textile material. If this material is not cotton, wool, fine animal hair, or exclusively man-made fibers, and the garment is an ensemble or tracksuit, then HS 621139 is likely applicable. Consulting official tariff schedules like the USITC HTS or EU TARIC is essential.

How is the duty calculated for products under HS 621139?

A pair of women's tracksuits made from a blend of 70% polyester and 30% viscose, weighing 0.8 kg and declared at a customs value of $50 USD, would attract a US duty of $4.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared value: 5% of $50 USD = $2.50. Additionally, a specific duty of $2.50 per kg applies, resulting in a total duty of $2.50 + ($2.50/kg * 0.8 kg) = $4.50. (Note: This example uses hypothetical rates for illustrative purposes. Actual rates must be verified.)

Which trade agreements reduce duties for HS 621139?

Several free trade agreements may reduce the applicable duty rate for HS 621139, including the United States-Mexico-Canada Agreement (USMCA), where originating goods can be admitted duty-free. The UK's Generalized System of Preferences (GSP) scheme offers reduced or zero duties for goods from certain developing countries. For USMCA, a self-certified origin statement is typically required. For UK GSP, a GSP Form A movement certificate is often necessary, with countries like Vietnam and Bangladesh being significant beneficiaries of such preferential rates.

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