HS 621230 Corselettes
Quick Answer: Corselettes imported under HS 621230 enter the UK at 6.00%, the EU at 6.50%, and the US with a range of rates including Free for certain trade agreements and up to 90% or 23.5% under the Most Favored Nation (MFN) tariff. This HS code specifically covers corselettes, which are garments designed to shape the torso, often incorporating features of both bras and girdles. Importers and customs brokers should be aware of the significant duty rate variations across major markets. According to CustomTariffs data, understanding these specific rates is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6212300000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6212300000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 62123000 | 23.5% | Free (15 programs) | — |
| 6212300010 | — | — | ["doz.","kg"] |
| 6212300020 | — | — | ["doz.","kg"] |
| 6212300030 | — | — | ["doz.","<u>kg</u>"] |
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 6212.30?
Imports of Corselettes 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 621230 cover?
This subheading covers corselettes, which are garments designed to shape the torso, typically extending from the bust to the hips. According to the World Customs Organization's Harmonized System Nomenclature, these items are characterized by their supportive and shaping functions. In the United States, the Harmonized Tariff Schedule (HTS) defines this category, and the European Union's TARIC system provides further clarification, generally including garments that combine features of brassieres, girdles, and slips, intended to create a smooth silhouette.
What falls outside HS 621230?
The following products are excluded from HS 621230: garments that are primarily intended for support without significant shaping, such as simple brassieres (HS 621210) or girdles (HS 621220). Also excluded are slips (HS 621290), which are typically worn under dresses or skirts for modesty or to improve drape, and garments that are not specifically designed for torso shaping, even if they offer some degree of support. Items like maternity support belts or post-surgical compression garments are generally classified elsewhere based on their primary function.
What are common classification mistakes for HS 621230?
A common error is misclassifying garments that have some shaping elements but are primarily designed for other functions, such as athletic support wear or specialized medical garments. According to General Rule of Interpretation (GRI) 3(b), when goods are classifiable by virtue of being composed of different materials or components, the classification is determined by the essential character of the goods. Importers may incorrectly classify a corselette as a simple brassiere or girdle if the shaping function is not considered the predominant characteristic.
How should importers classify products under HS 621230?
The correct procedure for classifying products under HS 621230 involves a thorough examination of the garment's design, construction, and intended function. Importers and customs brokers must ascertain if the garment's primary purpose is to shape the torso, combining features of brassieres and girdles. Consulting the official Explanatory Notes to the Harmonized System, as well as specific national tariff schedules like the USITC HTS or EU TARIC, is crucial for accurate determination. Verification of material composition and any specific design features that contribute to shaping is also essential.
How is the duty calculated for products under HS 621230?
A ladies' shaping corselette weighing 0.25 kg and declared at a customs value of $50.00 USD would attract a US duty of $7.50. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared value. The calculation is: 15% of $50.00 = $7.50. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 621230.00.00.
Which trade agreements reduce duties for HS 621230?
Several free trade agreements may reduce the applicable duty rate for HS 621230, including the United States-Mexico-Canada Agreement (USMCA), where eligible goods may enter duty-free. For goods originating from certain developing countries, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and originating country, such as Mexico or a designated GSP beneficiary nation.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 621230 (Corselettes)?
Import duty rates for HS code 621230 vary significantly by country. For example, the U.S. Most Favored Nation (MFN) rate is 6.50% ad valorem. Other countries may have different rates, such as 6.00% or 90%. It is crucial to consult the specific tariff schedule of the importing country. For preferential rates, goods originating from countries with trade agreements may benefit from lower or zero duties. For instance, under certain agreements, rates can be Free (e.g., AU, BH, CL, CO, IL, KR, MA, OM, SG).
How are corselettes classified under HS code 621230, and what are the key criteria?
Corselettes are classified under HS code 621230 as garments designed to shape the body, typically extending from the bust to the hips. Key classification criteria include their construction, materials (usually knitted or woven fabrics of man-made or natural fibers), and intended function of providing support and shaping. They may incorporate features like boning, elastic panels, or built-in bras. The Harmonized System Explanatory Notes provide further guidance on distinguishing corselettes from other similar garments like brassieres or girdles.
What documentation is typically required for importing corselettes under HS code 621230?
Standard import documentation for HS code 621230 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be required to claim preferential duty rates under trade agreements. Some countries may also require specific product safety or labeling compliance documentation.
How is the import duty calculated for corselettes, and can you provide an example?
The import duty for corselettes is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the U.S. MFN duty rate is 6.50% ad valorem, and a shipment of corselettes has a customs value of $10,000, the duty would be calculated as: $10,000 (customs value) × 0.065 (duty rate) = $650. In some cases, specific duties (per unit) or a combination of ad valorem and specific duties may apply, depending on the importing country's tariff schedule.
Which trade agreements commonly offer preferential duty rates for corselettes (HS 621230)?
Several trade agreements can provide preferential duty rates for corselettes. Examples include agreements between the United States and countries like Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), South Korea (KR), Morocco (MA), Oman (OM), and Singapore (SG), which may offer Free entry or reduced rates for originating goods. Similarly, the European Union's TARIC system and the UK's Trade Tariff reflect preferential rates for goods from countries with which they have trade agreements. Importers must verify the rules of origin for each specific agreement to ensure eligibility.