HS 988061 Classified in Chapter 61
Quick Answer: Products classified under HS code 988061 enter the UK at N/A and the EU at N/A. This specific code is a placeholder indicating that the actual classification resides within Chapter 61 of the Harmonized System. Chapter 61 generally covers articles of apparel and clothing accessories, knitted or crocheted. Significant trade considerations for importers and customs brokers include the need to identify the precise HS code within Chapter 61 to determine applicable duty rates and any potential trade restrictions or preferential treatments. According to CustomTariffs data, the absence of specific rates for 988061 underscores the necessity of detailed product analysis for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880610000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880610000 | — | — | — |
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 988061 cover?
This subheading covers articles of apparel and clothing accessories, knitted or crocheted, that fall within the scope of Chapter 61 of the Harmonized System (HS) nomenclature. This includes a wide array of garments such as shirts, sweaters, trousers, dresses, and undergarments, provided they are manufactured from knitted or crocheted fabrics. The World Customs Organization (WCO) HS Explanatory Notes provide detailed guidance on the construction and materials that define knitted or crocheted articles for classification purposes.
What falls outside HS 988061?
The following products are excluded from HS 988061: articles of apparel and clothing accessories that are not knitted or crocheted, which are typically classified under Chapter 62. This distinction is crucial, as woven garments, such as those made from denim or cotton poplin, would not fall under this subheading. Additionally, accessories like scarves, gloves, and hats, if not knitted or crocheted, or if specifically classified elsewhere, are also excluded.
What are common classification mistakes for HS 988061?
A common error is misinterpreting the distinction between knitted/crocheted fabrics and woven fabrics, leading to the incorrect classification of garments. For instance, a woven shirt might be mistakenly classified under this heading. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is paramount to avoid such errors.
How should importers classify products under HS 988061?
The correct procedure for classifying products under HS 988061 involves a detailed examination of the garment's construction and material. Importers and customs brokers must determine if the fabric is knitted or crocheted, referring to the WCO HS Explanatory Notes and relevant national tariff definitions. Comparing the product's characteristics against the specific descriptions within Chapter 61 and ensuring it meets the criteria for this subheading is essential.
How is the duty calculated for products under HS 988061?
A men's knitted cotton sweater weighing 0.5 kilograms and declared at a customs value of $25.00 USD would attract a US duty of $3.75. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem applied to the declared value ($25.00 × 0.15 = $3.75). This calculation is performed using the duty rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 6110.20.00.40.
Which trade agreements reduce duties for HS 988061?
Several free trade agreements may reduce the applicable duty rate for HS 988061, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying apparel originating from Canada or Mexico can enter the US duty-free. To claim this preference, a valid self-certified origin statement is required. Additionally, preferential rates may be available for certain developing countries under the Generalized System of Preferences (GSP), often requiring a GSP Form A.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What does HS code 988061, 'Classified in Chapter 61', signify for import duties?
HS code 988061 is a special or statistical code, not a primary HS classification for goods. It indicates that the actual classification for the imported goods falls within Chapter 61 of the Harmonized System, which covers 'Articles of apparel and clothing accessories, knitted or crocheted'. The specific duty rate will depend on the precise 6-digit or 8-digit HS code within Chapter 61, as well as the country of origin and applicable trade agreements. Importers must identify the correct 6-digit HS code from Chapter 61 for accurate duty assessment.
How are duty rates determined for goods classified under Chapter 61, as indicated by 988061?
Duty rates for goods falling under Chapter 61 are determined by the specific 6-digit (or more detailed) HS code assigned to the article, the country of origin, and the importing country's tariff schedule. For example, under the US tariff schedule, a knitted cotton shirt (HS code 6105.10) might have a Most Favored Nation (MFN) duty rate of 16.5% ad valorem. Preferential rates may apply under Free Trade Agreements (FTAs), such as the US-Korea FTA, potentially reducing or eliminating this duty if the goods meet rules of origin.
What documentation is typically required when importing goods classified under Chapter 61 (indicated by 988061)?
When importing goods classified under Chapter 61, importers and customs brokers must provide a commercial invoice, packing list, and bill of lading or air waybill. Crucially, the entry summary (e.g., CBP Form 7501 in the US) must accurately state the correct 6-digit HS code from Chapter 61. Depending on the origin and trade agreements, a Certificate of Origin may be required to claim preferential duty rates. For certain apparel, specific labeling requirements related to fiber content and country of origin (e.g., Textile and Apparel Labeling Act in the US) must also be met.
Can you provide an example of how duty is calculated for an item classified under Chapter 61?
Certainly. Suppose a shipment of knitted wool sweaters (HS code 6110.11) from a country with a 10% MFN ad valorem duty rate arrives with a declared value of $5,000 USD. The duty calculation would be: Duty = Declared Value × Duty Rate. In this case, Duty = $5,000 × 10% = $500 USD. If the same sweaters were subject to a specific duty, for example, $2.50 per kilogram, and the shipment weighed 100 kg, the duty would be 100 kg × $2.50/kg = $250 USD. The importing country's customs authority will apply the higher of the two if both ad valorem and specific duties are listed.
Which major trade agreements commonly impact duty rates for goods classified in Chapter 61?
Several major trade agreements can significantly affect duty rates for goods in Chapter 61. For imports into the United States, agreements like the Dominican Republic-Central America Free Trade Agreement (CAFTA-DR), the United States-Mexico-Canada Agreement (USMCA), and bilateral FTAs with countries such as South Korea, Australia, and Singapore often provide preferential or duty-free treatment, provided the goods meet stringent rules of origin, particularly concerning textile and apparel components. For imports into the European Union, agreements with countries like the UK, Canada, and various Mediterranean nations offer similar benefits. Importers must consult the specific terms of relevant FTAs and ensure compliance with their rules of origin.