HS 988063 Classified in Chapter 63
Quick Answer: This summary is for HS code 988063, which is a special provision and not a standard HS code. Therefore, it does not have a direct duty rate associated with it. Products classified under Chapter 63 of the Harmonized System (HS) encompass a wide array of finished textile articles, including bedding, curtains, blankets, sleeping bags, and other made-up textile articles. These items are generally subject to standard Most Favored Nation (MFN) duty rates, which vary significantly by specific product and importing country. For instance, while the UK and EU tariff data for HS 988063 shows no specific rates, importers must consult the detailed tariff schedules for Chapter 63 in each respective jurisdiction. Significant trade considerations include potential anti-dumping duties, quotas, and specific labeling requirements for textile goods. Importers and customs brokers should consult official sources like the UK Trade Tariff or the EU TARIC database for precise duty rates and regulations applicable to specific goods within Chapter 63. CustomTariffs aggregates this essential information for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880630000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880630000 | — | — | — |
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 988063 cover?
This subheading covers a broad spectrum of finished textile articles and made-up textile articles, as further detailed within Chapter 63 of the Harmonized System (HS) nomenclature. This includes items such as blankets, bed linen, table linen, toilet linen, kitchen linen, curtains, furnishing articles, and other made-up articles, excluding those specifically classified elsewhere in the HS or within other chapters of the tariff. The World Customs Organization (WCO) HS Explanatory Notes provide comprehensive guidance on the scope of Chapter 63, which is adopted by national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC. For instance, HS 988063 would encompass items like sleeping bags and camping goods, provided they meet the general criteria of Chapter 63.
What falls outside HS 988063?
The following products are excluded from HS 988063: articles of apparel and clothing accessories (Chapter 61 and 62), footwear (Chapter 64), certain technical textiles like those used in industrial applications (often classified in other chapters based on their function), and textile materials that have not undergone further manufacture into finished articles. For example, raw textile fibers, yarns, and fabrics in the piece, even if intended for making up into articles, would not fall under this subheading. Items like embroidered or printed fabrics not yet made into articles, or specialized medical textiles, are typically classified based on their specific characteristics and end-use in other HS chapters.
What are common classification mistakes for HS 988063?
A common error is misclassifying textile articles based solely on their material composition rather than their finished form and function, contrary to General Interpretative Rule (GIR) 1 of the Harmonized System. For example, mistaking a finished textile curtain for a piece of fabric (which would be classified in Chapter 50-60) is a frequent oversight. Another mistake involves incorrectly applying the "made-up" definition, leading to the classification of partially completed items under HS 988063 when they should be classified as fabrics or other intermediate goods. Importers must carefully consider the specific end-use and construction of the article as per the WCO HS Explanatory Notes.
How should importers classify products under HS 988063?
The correct procedure for classifying products under HS 988063 involves a systematic approach, beginning with the Section and Chapter Notes of the Harmonized System. Importers and customs brokers must first determine the most appropriate Chapter (Chapter 63 in this instance) and then the specific heading and subheading that accurately describes the article. This requires a thorough understanding of the product's composition, construction, and intended use, referencing official tariff databases like the USITC HTS or EU TARIC. If ambiguity remains, consulting the WCO HS Explanatory Notes or seeking a binding ruling from customs authorities is advisable to ensure compliance and avoid penalties.
How is the duty calculated for products under HS 988063?
A shipment of 1,000 units of cotton bed sheets, declared at a customs value of $5,000 USD, would attract a US duty of $500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, as published in the USITC Harmonized Tariff Schedule for certain cotton bed linen. The calculation is: 10% of $5,000 USD = $500.00. This specific rate is subject to change and can be influenced by trade agreements or specific country of origin rules, so always verify the current tariff schedule.
Which trade agreements reduce duties for HS 988063?
Several free trade agreements may reduce the applicable duty rate for HS 988063, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying goods originating from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free treatment for eligible goods from designated developing countries, such as India or Thailand. To claim these preferences, importers typically need to provide a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific requirements of the importing jurisdiction.
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FAQ
What are the typical duty rates for HS code 988063, classified under Chapter 63?
HS code 988063 falls under Chapter 63 of the Harmonized System, which covers 'Other made up textile articles; sets; worn clothing and worn textile articles; rags.' Duty rates for items classified under Chapter 63 vary significantly depending on the specific product, its origin, and the importing country's tariff schedule. For example, under the US tariff schedule, the Most Favored Nation (MFN) duty rate for many items in Chapter 63 can range from 0% to over 15% ad valorem. Importers must consult the specific tariff schedule of the destination country for precise rates. For instance, the EU TARIC database or the UK Trade Tariff would provide the applicable duties for those regions.
How is the duty calculated for an item classified under HS 988063, assuming a 10% ad valorem rate?
The duty calculation for items under HS 988063, like most textile articles, is typically based on an ad valorem rate, meaning a percentage of the item's value. For example, if an importer brings in a shipment of finished textile goods (e.g., bed linens) classified under a specific subheading within Chapter 63, and the applicable duty rate is 10% ad valorem, the duty would be calculated as follows: If the customs value of the shipment is $10,000, the duty would be $10,000 × 10% = $1,000. Some items may also have specific duties (per unit) or a combination of ad valorem and specific duties, which would be detailed in the importing country's tariff. Always verify the exact duty calculation basis in the relevant tariff schedule.
What are the key classification criteria for goods falling under HS code 988063 (Chapter 63)?
HS code 988063 signifies classification within Chapter 63, which pertains to 'Other made up textile articles; sets; worn clothing and worn textile articles; rags.' The primary classification criteria revolve around whether the textile article is 'made up' – meaning it has been cut to shape and sewn or otherwise assembled into a finished product (e.g., curtains, tablecloths, sleeping bags, bags and sacks). It also covers textile 'sets' (where components are presented together for retail sale, like a matching set of towels) and 'worn clothing and worn textile articles' or 'rags.' The material composition (e.g., cotton, synthetic fibers) and the specific construction or function of the article are crucial for determining the correct subheading within Chapter 63, as guided by the General Rules for the Interpretation (GRI) of the Harmonized System and Section XI Notes.
Are there specific documentation requirements for importing goods classified under HS 988063?
Yes, importing goods classified under HS 988063 (Chapter 63) often requires specific documentation beyond standard customs declarations. This may include 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 specific product and origin, additional documents might be necessary, such as a certificate of origin to claim preferential duty rates under trade agreements. For certain textile products, especially those made from specific fibers or subject to quotas, compliance certificates or declarations regarding material content might be required by customs authorities like the US Customs and Border Protection (CBP) or relevant EU bodies. Always check the importing country's specific requirements.
How do trade agreements, such as USMCA or EU Free Trade Agreements, impact the duty rates for HS code 988063?
Trade agreements can significantly reduce or eliminate duty rates for goods classified under HS 988063 if the goods meet the rules of origin stipulated in the agreement. For instance, under the United States-Mexico-Canada Agreement (USMCA), textile and apparel goods may qualify for preferential treatment if they meet specific rules of origin, often related to where the fibers were produced or where the manufacturing process occurred. Similarly, Free Trade Agreements (FTAs) the EU has with various countries can offer reduced tariffs. To benefit, importers must obtain a valid Certificate of Origin from the exporter, proving the goods originate from a partner country. Importers and customs brokers must carefully review the specific rules of origin for the relevant trade agreement and the product's manufacturing process to determine eligibility for preferential rates.