HS 988060 Classified in Chapter 60
Quick Answer: Products classified under HS code 988060, which are generally described as knitted or crocheted fabrics, enter the UK and EU with no specific duty rates readily available for this particular code. This HS code, "Classified in Chapter 60," broadly encompasses a wide array of knitted or crocheted materials, from those made of cotton to synthetic fibers. Importers and customs brokers should note that while Chapter 60 of the Harmonized System (HS) details these fabrics, specific tariff lines within this chapter will dictate the applicable duty rates and any potential trade considerations, such as quotas or preferential treatment, in various jurisdictions. CustomTariffs aggregates this information, highlighting the need for detailed verification of the specific subheadings.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880600000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880600000 | — | — | — |
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.
How to Classify This HS Code?
What products does HS 988060 cover?
This subheading covers knitted or crocheted fabrics of a kind described in Chapter 60 of the Harmonized Commodity Description and Coding System (HS). According to the WCO HS Nomenclature and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this encompasses a broad range of textiles produced by interlooping yarns or threads. Examples include fabrics for apparel, home furnishings, and industrial applications, provided they are manufactured using knitting or crocheting techniques.
What falls outside HS 988060?
The following products are excluded from HS 988060: woven fabrics (Chapter 58), non-woven fabrics (Chapter 56), and fabrics produced by other methods such as felting or lace-making. For instance, a woven fabric made on a loom, even if it has a similar appearance or end-use to a knitted fabric, would be classified under a different HS chapter. Similarly, embroidered fabrics or fabrics with pile or loops created by cutting or tufting are typically classified elsewhere.
What are common classification mistakes for HS 988060?
A common error is misinterpreting the manufacturing process, leading to the classification of woven fabrics under this heading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative Section or Chapter Notes. Importers may also incorrectly classify finished knitted or crocheted articles, such as garments or household linens, under this heading when they should be classified in their respective chapters (e.g., Chapter 61 for apparel).
How should importers classify products under HS 988060?
The correct procedure for classifying products under HS 988060 involves a thorough examination of the product's construction to confirm it is indeed a knitted or crocheted fabric. Importers and customs brokers must consult the specific definitions within Chapter 60 of the HS and relevant national tariff schedules, such as the USITC HTS or EU TARIC. Verification of the yarn composition and the method of fabric formation is crucial to ensure accurate classification.
How is the duty calculated for products under HS 988060?
A bolt of 100% cotton knitted jersey fabric weighing 50 kilograms and declared at a customs value of $500 USD would attract a US duty of $50.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($500 USD × 0.10 = $50.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for knitted fabrics of cotton.
Which trade agreements reduce duties for HS 988060?
Several free trade agreements may reduce the applicable duty rate for HS 988060, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying goods originating from Canada or Mexico. The European Union's Generalized Scheme of Preferences (GSP) also offers reduced or duty-free access for certain developing countries. To claim preference under USMCA, a self-certified origin statement is typically required, while EU preferences may necessitate an EUR.1 movement certificate.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What does HS code 988060, "Classified in Chapter 60", signify for import duties?
HS code 988060 is a special statistical or administrative code, not a standard Harmonized System (HS) code for tariff classification. It indicates that the goods are classified under Chapter 60 of the Harmonized System, which covers knitted or crocheted fabrics. The actual duty rates and preferential treatment will depend on the specific 6-digit HS code within Chapter 60, the country of origin, and the importing country's tariff schedule (e.g., USITC for the US, EU TARIC for the EU, UK Trade Tariff for the UK). Importers must identify the precise 6-digit HS code to determine applicable duties.
How are duty rates calculated for goods classified under Chapter 60, and what is an example using HS 988060?
Duty rates for goods classified under Chapter 60 vary significantly. For example, a specific knitted fabric might have a Most Favored Nation (MFN) duty rate of 7% ad valorem in the United States. If an importer brings in 1,000 kilograms of this fabric valued at $5,000, the calculation would be: $5,000 (value) × 7% (duty rate) = $350 in duties. It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable to the precise 6-digit HS code within Chapter 60.
What documentation is typically required for imports classified under Chapter 60, referenced by HS 988060?
While HS 988060 itself doesn't dictate specific documentation, imports classified under Chapter 60 (knitted or crocheted fabrics) generally require a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of origin and destination, a certificate of origin may be necessary to claim preferential duty rates under trade agreements. Some fabrics may also require specific compliance declarations related to fiber content or safety standards. Always verify the specific requirements with the customs authority of the importing country.
Which trade agreements commonly affect the duty rates for goods classified in Chapter 60?
The duty rates for goods classified in Chapter 60 can be significantly impacted by trade agreements. For example, goods originating from countries with a Free Trade Agreement (FTA) with the importing nation may benefit from reduced or zero duty rates. Examples include the USMCA (United States-Mexico-Canada Agreement) for trade with Canada and Mexico, or the EU's Economic Partnership Agreements (EPAs) with various African, Caribbean, and Pacific countries. Importers should verify if their goods qualify for preferential treatment under any applicable trade agreements by obtaining a valid certificate of origin.
What are the key classification criteria for determining the specific HS code within Chapter 60 for fabrics?
The classification of knitted or crocheted fabrics within Chapter 60 depends on several factors: the type of yarn used (e.g., cotton, synthetic, wool), whether the fabric is made of continuous filament or staple fibers, the construction of the fabric (e.g., warp knit, weft knit, pile fabric), and its weight per square meter. For instance, a knitted cotton fabric weighing less than 200 g/m² will have a different HS code and duty rate than a knitted synthetic pile fabric. Accurate classification requires a detailed understanding of the fabric's composition and construction, as outlined in the General Rules for the Interpretation of the Harmonized System (GRI) and the Explanatory Notes for Chapter 60.