HS 621142 Other garments, women's or girls'

The Most Favored Nation (MFN) duty rate for HS code 621142 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, under certain agreements, goods may enter duty-free (Free) or at a reduced rate, such as 8.1% or 90% (which likely represents a specific tariff measure or a very high rate for certain origins). It is crucial to consult the specific tariff schedule of the importing country to determine the applicable rate based on the country of origin. For instance, the USITC Harmonized Tariff Schedule provides detailed duty rates for this code.

The duty for HS code 621142 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 12.00% and you are importing women's or girls' garments with a declared customs value of $10,000, the import duty would be calculated as: $10,000 (Value) × 0.12 (12.00% duty rate) = $1,200. If the garment is subject to a specific duty (per unit), the calculation would be rate per unit × number of units. Always confirm the basis of duty calculation (ad valorem, specific, or compound) with the official tariff schedule.

HS code 621142 covers women's or girls' garments that are not specifically classified under other headings within Chapter 62 of the Harmonized System (which deals with articles of apparel and clothing accessories, not knitted or crocheted). This typically includes items like dresses, skirts, blouses, trousers, shorts, and other apparel made from woven fabrics, which are not elsewhere specified. Key classification factors include the intended gender/age group (women's or girls'), the material composition (woven fabric), and whether the garment has a specific HS code elsewhere. For instance, knitted garments would fall under a different HS code. Referencing the WCO's Explanatory Notes for Chapter 62 provides further guidance on distinguishing between different garment classifications.

When importing garments under HS code 621142, 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, a Certificate of Origin may be necessary to claim preferential duty rates under trade agreements. Importers should also be prepared to provide evidence of compliance with any applicable labeling requirements (e.g., fiber content, country of origin) and potentially safety standards, depending on the importing country's regulations. Consulting with a customs broker or the importing country's customs authority is advisable for a comprehensive list.

Several trade agreements can provide preferential duty rates for HS code 621142. The specific agreements and their benefits depend on the exporting country. For example, agreements like the US-Australia Free Trade Agreement (AU), US-Bahrain (BH), US-Chile (CL), US-Colombia (CO), US-Israel (IL), US-Jordan (JO), US-Korea (KR), US-Morocco (MA), US-Oman (OM), US-Peru (PE), US-Singapore (SG), and others often list reduced or zero duty rates for apparel originating from those partner countries. The provided sample duty rates indicate 'Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG)' which suggests duty-free access for garments from these specific countries under their respective trade pacts. Importers must verify the rules of origin for each agreement to ensure eligibility.