HS 621320 Of cotton
Quick Answer: Handkerchiefs and similar items of cotton imported under HS 621320 enter the UK and EU at 10.00% ad valorem, and the US at a Most Favored Nation (MFN) rate of 58%. This code specifically covers handkerchiefs and similar items, such as small decorative cloths, made entirely or predominantly of cotton. Importers should be aware of the significant duty rate differential for the US market compared to the UK and EU. CustomTariffs aggregates this data, highlighting the importance of verifying specific preferential rates for the US, which can be free for certain trade agreement partners.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6213200010 | 10.00 % | — | — |
| 6213200000 | 10.00 % | — | — |
| 6213200090 | 10.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6213200000 | 10.00 % | — | — |
| 6213200090 | 10.00 % | — | — |
| 6213200010 | 10.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 621320 | — | — | — |
| 6213201000 | 13.2% | Free (14 programs) | ["doz.","kg"] |
| 6213202000 | 7.1% | Free (14 programs) | ["doz.","kg"] |
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 6213.20?
Imports of Of cotton 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 12 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 621320 cover?
This subheading covers handkerchiefs of cotton, as defined by the World Customs Organization's Harmonized System Nomenclature. According to the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this classification applies to finished articles of cotton, typically square or rectangular, intended for personal use as handkerchiefs. The key determinant is the material composition (cotton) and the specific function and form of the product, excluding items that may resemble handkerchiefs but serve a different primary purpose.
What falls outside HS 621320?
The following products are excluded from HS 621320: handkerchiefs made from other textile materials such as silk (HS 621390), man-made fibers (HS 621390), or wool (HS 621390). Additionally, decorative cloths, napkins, or cleaning cloths, even if made of cotton, are classified elsewhere based on their specific function. For instance, printed cotton napkins for table use would typically fall under heading 6307, not 6213.
What are common classification mistakes for HS 621320?
A common error is misclassifying handkerchiefs made from cotton blends where the cotton content is not predominant, or where the item is more appropriately classified as a napkin or a decorative textile. General Interpretative Rule 3(b) of the Harmonized System, concerning goods consisting of different materials or components, may be relevant. Importers sometimes incorrectly classify items based solely on appearance rather than their intended use and material composition as per the HS Explanatory Notes.
How should importers classify products under HS 621320?
The correct procedure for classifying handkerchiefs under HS 621320 involves a two-step process: first, confirm the primary textile material is cotton; second, verify the product's form and intended use aligns with the definition of a handkerchief. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the relevant chapter and heading notes for precise guidance.
How is the duty calculated for products under HS 621320?
A set of 10 cotton handkerchiefs, each measuring 40cm x 40cm and declared at a customs value of $15.00 USD, would attract a US duty of $0.75. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($15.00 × 0.05 = $0.75). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, effective as of the latest revision.
Which trade agreements reduce duties for HS 621320?
Several free trade agreements may reduce the applicable duty rate for HS 621320, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from certain developing countries. Documentation required typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 621320, specifically for items 'Of cotton'?
For HS code 621320 ('Of cotton'), the standard Most Favored Nation (MFN) duty rate in the United States is 10.00% ad valorem. However, preferential duty rates are available for goods originating from countries with which the US has trade agreements. For example, imports 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 be eligible for duty-free entry (Free). It is crucial to verify the specific origin and applicable trade agreement to determine the correct duty rate. Refer to the US International Trade Commission (USITC) Harmonized Tariff Schedule for definitive rates.
How is the import duty for HS code 621320 calculated, and can you provide an example?
The import duty for HS code 621320 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared value of the goods. For instance, if the standard MFN duty rate is 10.00% and you import cotton handkerchiefs valued at $5,000, the duty would be calculated as: $5,000 (value) × 10.00% (duty rate) = $500. If a specific duty (e.g., per unit) were applicable, 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.
What are the key classification criteria for goods falling under HS code 621320?
HS code 621320 specifically covers 'Handkerchiefs and similar articles, of cotton'. The primary classification criterion is the product type (handkerchiefs or similar items) and the primary textile material used, which must be cotton. 'Similar articles' would generally include items of comparable size, shape, and function, such as small decorative cloths or facial tissues made of cotton fabric. The WCO Harmonized System Explanatory Notes provide further guidance on the scope of this heading. Ensure that the fabric composition is predominantly cotton to meet the 'Of cotton' specification.
What documentation is typically required for importing goods classified under HS code 621320?
When importing goods under HS code 621320, standard import documentation is required. This typically includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Crucially, to claim preferential duty rates under trade agreements, a Certificate of Origin (COO) or a declaration of origin from the exporter, compliant with the specific trade agreement's rules, is mandatory. Importers should also be prepared to provide evidence of the cotton content if requested by customs authorities.
Which common trade agreements offer preferential duty rates for HS code 621320, and how can importers benefit?
Several trade agreements offer preferential duty rates, often including duty-free entry, for goods classified under HS code 621320 originating from partner countries. Examples include the US-Korea Free Trade Agreement (KORUS FTA), the US-Colombia Trade Promotion Agreement, and others listed in the USITC Harmonized Tariff Schedule. To benefit, importers must obtain a valid Certificate of Origin (COO) from the exporter in the partner country, demonstrating that the goods meet the rules of origin stipulated in the respective trade agreement. This COO must be presented to customs at the time of import. Consulting the specific trade agreement text and the USITC HTS is essential for compliance.