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TariffGenius Team•
---
title: "HS Code Guide for Fashion & Textiles: Complete Classification Handbook"
description: "Master HS code classification for clothing, footwear, and textiles. Learn duty rates, common mistakes, and expert tips for fashion importers in 2025."
date: "2025-01-15"
category: "HS Code Guides"
slug: "hs-code-guide-fashion-textiles"
author: "TariffGenius Team"
---
# HS Code Guide for Fashion & Textiles: Complete Classification Handbook
The fashion and textile industry represents one of the most complex sectors for HS code classification. With duty rates ranging from 0% to 12% depending on material composition and garment type, getting your classification right can save thousands on import costs.
This comprehensive guide breaks down exactly how to classify clothing, footwear, fabrics, and accessories for UK imports in 2025.
## Why Fashion HS Codes Are Complex
Unlike electronics or machinery, textile products require detailed analysis of:
- Material composition (cotton vs polyester vs blended)
- Garment construction (knitted vs woven)
- Gender and age category (men's, women's, children's)
- Product function (outdoor wear, sportswear, formal wear)
- Manufacturing process (hand-made, industrial)
A single misclassification can mean the difference between paying 0% duty or 12% duty on a £50,000 shipment—that's potentially £6,000 in unnecessary costs.
## Understanding Textile HS Code Structure
Fashion products primarily fall under Chapters 61-64 of the HS code system:
### Chapter 61: Knitted or Crocheted Articles
- 61.01 - Men's/boys' overcoats, anoraks (knitted)
- 61.04 - Women's/girls' suits, jackets (knitted)
- 61.09 - T-shirts, singlets, other vests (knitted)
- 61.10 - Jerseys, pullovers, cardigans (knitted)
Example: A men's cotton t-shirt = 6109.10.00 (duty: 12%)
### Chapter 62: Non-Knitted Articles of Apparel
- 62.01 - Men's/boys' overcoats, anoraks (woven)
- 62.04 - Women's/girls' suits, jackets (woven)
- 62.11 - Track suits, ski suits, swimwear
Example: Women's polyester blazer = 6204.33.00 (duty: 12%)
### Chapter 63: Other Made-Up Textile Articles
- 63.01 - Blankets and travelling rugs
- 63.03 - Curtains, drapes, interior blinds
- 63.04 - Bed linen, table linen
Example: Cotton bed sheets = 6302.21.00 (duty: 12%)
### Chapter 64: Footwear
- 64.01 - Waterproof footwear (rubber/plastic)
- 64.03 - Footwear with leather uppers
- 64.04 - Footwear with textile uppers
- 64.06 - Parts of footwear
Example: Men's leather dress shoes = 6403.51.00 (duty: 4-8%)
## The Material Composition Rule
Critical point: Material composition determines the HS code more than any other factor.
### Cotton vs Synthetic Classification
If a garment contains multiple materials, the HS code follows the "by weight of textile material" rule:
- A shirt with 55% cotton + 45% polyester = classified as cotton (Chapter 62.05)
- A shirt with 45% cotton + 55% polyester = classified as man-made fibers (Chapter 62.06)
Real-world example:
A fashion brand imported 1,000 "cotton blend" shirts classified as 100% cotton (6205.20.00). Customs inspection revealed they were 60% polyester, requiring reclassification to 6205.30.00—resulting in backdated duties and penalties totaling £4,200.
## UK Duty Rates for Fashion & Textiles (2025)
| Product Category | HS Code Range | Typical Duty Rate |
|-----------------|---------------|-------------------|
| Cotton t-shirts | 6109.10 | 12% |
| Synthetic jackets | 6201.13 | 12% |
| Wool sweaters | 6110.11 | 12% |
| Leather shoes | 6403.51 | 4-8% |
| Sports footwear | 6404.11 | 0-16.9% |
| Silk scarves | 6214.10 | 6.3% |
| Bed linen (cotton) | 6302.21 | 12% |
| Synthetic fabrics | 5407.xx | 8% |
VAT: 20% applies to all fashion and textile imports valued over £135.
## Common Classification Mistakes in Fashion
### Mistake 1: Ignoring the Knit vs Woven Distinction
Wrong approach:
Classifying all "shirts" under Chapter 62 without checking fabric construction.
Correct approach:
- Knitted polo shirts → Chapter 61 (6105.10.00)
- Woven dress shirts → Chapter 62 (6205.20.00)
Cost of error: Misclassifying 500 polo shirts could result in incorrect duty calculations and compliance issues.
### Mistake 2: Misreporting Fiber Content
Many importers simply copy the supplier's description without verification.
Example issue:
Supplier labels product as "cotton blend" but doesn't specify percentages. UK customs lab testing reveals 70% polyester—triggering:
- Duty recalculation
- Interest charges on unpaid duties
- Potential penalties for "negligent misclassification"
Best practice: Request a fiber content certificate from your manufacturer showing exact percentages by weight.
### Mistake 3: Confusing "Sports Shoes" with "Casual Sneakers"
The HS system differentiates based on technical features, not marketing:
- Sports shoes (6404.11) have specific performance features (cleats, specialized soles)
- Casual sneakers (6404.19) are general-purpose footwear
Importing "athletic-style" sneakers as sports shoes can result in classification disputes.
### Mistake 4: Not Considering Garment Sets
When importing matching pieces (jacket + trousers, for example):
- If sold as a set → classified as "suit" (6103.xx or 6203.xx)
- If sold separately → classified individually by garment type
Impact: Suits often have different duty rates than individual pieces.
## How to Classify Complex Fashion Items
Follow this 5-step classification process:
### Step 1: Identify the Chapter
Is it knitted (Chapter 61), woven (Chapter 62), or made-up textiles (Chapter 63)?
### Step 2: Determine Gender/Age Category
- Men's/boys' products
- Women's/girls' products
- Babies' products (different duty treatment)
### Step 3: Analyze Material Composition
Get the exact fiber content by weight:
- Cotton
- Man-made fibers (polyester, nylon, acrylic)
- Wool
- Silk
- Other materials
### Step 4: Specify Garment Type
Is it:
- Overcoats/jackets
- Suits/ensembles
- Trousers/shorts
- Shirts/blouses
- Underwear
- Other specific categories
### Step 5: Apply Sub-Classification Rules
Some categories have additional distinctions:
- Work/protective clothing
- Special sizing (large sizes)
- Manufacturing method (hand-made vs industrial)
## Special Cases in Fashion Classification
### Sustainable & Recycled Textiles
The rise of sustainable fashion creates classification questions:
Q: How do you classify clothing made from recycled plastic bottles?
A: By the final fiber composition—if recycled polyester, classify as man-made fibers (Chapter 62.xx with synthetic subcategory).
Q: Do organic cotton items have different HS codes?
A: No—HS codes focus on material type, not production method. Organic cotton = same code as conventional cotton.
### Designer vs Fast Fashion
HS classification doesn't differentiate by brand or price point:
- A £20 Primark dress and a £2,000 Gucci dress with the same material/construction = same HS code
- Classification is technical, not value-based
### Vintage & Second-Hand Clothing
Used clothing has its own classification:
- 6309.00.00 - Worn clothing and other worn articles
Duty rate: 0% for used clothing (significant savings vs new items at 12%)
Verification requirement: Must prove items are genuinely used, not simply "vintage-style" new production.
## Country of Origin Rules for Textiles
Fashion has strict origin rules affecting duty rates under trade agreements:
### The "Two-Stage Manufacturing" Rule
For clothing to claim origin in a country, it typically must undergo two substantial manufacturing processes there:
1. Fabric production (weaving/knitting from yarn)
2. Garment assembly (cutting and sewing into final product)
Real-world scenario:
- Fabric woven in China
- Shipped to Bangladesh for cutting/sewing
- Country of origin: Bangladesh (where the last substantial transformation occurred)
This matters because UK has different trade agreements with China vs Bangladesh—affecting duty rates.
### Cumulation Rules
Under some trade agreements, materials from multiple countries in the same trade bloc can be combined without losing preferential origin.
Example: Under EU-UK Trade Agreement (for goods placed on market before full Brexit rules):
- Italian fabric + Portuguese assembly = qualifies for preferential treatment
- No single-country requirement due to cumulation
## Documentation Tips for Fashion Importers
Customs authorities scrutinize fashion imports heavily due to high misclassification rates. Essential documents include:
### 1. Detailed Commercial Invoice
Must specify:
- Exact fiber content by percentage
- Garment type and construction method
- Gender/age category
- Brand and style number
### 2. Fiber Content Certificate
Laboratory-tested fiber analysis showing material composition by weight. Critical for blended fabrics.
### 3. Country of Origin Certificate
Especially important if claiming preferential duty rates under trade agreements.
### 4. Product Samples
Keep physical samples of each style for 3+ years in case of customs audits.
### 5. Manufacturing Process Documentation
For complex items, document the production stages to establish country of origin.
## Cost Savings Strategies
### Strategy 1: Optimize Material Blends
If designing your own products, consider how fiber percentages affect classification:
Example:
- Jacket with 51% cotton / 49% polyester = cotton classification (potentially lower duty)
- Jacket with 49% cotton / 51% polyester = synthetic classification (potentially higher duty)
Note: Only adjust if it doesn't compromise product quality—never misrepresent fiber content.
### Strategy 2: Leverage Trade Agreements
Check if your supplier country has a trade agreement with the UK:
- Developing Country Preferences: Many African/Asian countries qualify for reduced duties
- Free Trade Agreements: Canada, Japan, Australia, and others have specific fashion duty reductions
### Strategy 3: Consider Customs Warehousing
For large shipments, use customs warehousing to:
- Defer duty payment until goods are sold
- Re-export unsold items without paying duty
- Consolidate shipments to reduce per-unit clearance costs
### Strategy 4: Get Advance Tariff Rulings
For unique or high-value items, request a Binding Tariff Information (BTI) from HMRC:
- Valid for 3 years
- Provides certainty on classification
- Protects against retrospective duty claims
Processing time: 120 days (plan ahead for new product launches)
## Technology Solutions for Classification
Given the complexity, manual classification is error-prone. Modern solutions include:
### AI-Powered Classification Tools
Platforms like TariffGenius use machine learning to:
- Analyze product descriptions and images
- Compare against 18,808+ HS codes
- Suggest classifications with confidence scores
- Flag edge cases requiring expert review
Time savings: Manual classification = 15-30 minutes per item. AI classification = 10-30 seconds.
### Integration with E-Commerce Platforms
Leading fashion brands integrate HS code databases with:
- Shopify/WooCommerce product catalogs
- ERP/inventory systems
- Freight forwarder APIs
This ensures every SKU has a pre-determined HS code before shipment.
## Red Flags That Trigger Customs Inspections
Certain patterns increase your likelihood of physical inspection:
1. Generic descriptions - "Cotton clothing" vs "Men's woven cotton dress shirt, long sleeve"
2. Unusually low declared values - £2 per designer jacket raises suspicions
3. Frequent classification changes - Changing codes for the same product
4. High-risk origin countries - Countries known for misdeclaration
5. First-time importers - Higher scrutiny on new trading relationships
Consequence of inspection: 2-5 day delays, storage fees, and potential duty adjustments.
## Future Trends in Fashion Classification
### Digital Product Passports (2025-2027)
The EU is introducing Digital Product Passports for textiles, requiring:
- Complete material composition data
- Supply chain transparency
- Sustainability metrics
While initially an EU requirement, UK may adopt similar rules—making accurate classification even more critical.
### Tariff Changes Post-Brexit
The UK government reviews tariff schedules regularly. Recent changes include:
- Elimination of duties on certain sustainable materials
- Increased duties on fast fashion from specific origins
- New classifications for technical textiles and smart fabrics
Action: Subscribe to HMRC tariff update notifications to stay current.
## When to Consult a Customs Specialist
Consider professional help for:
- High-value shipments (£50,000+) - potential savings justify expert fees
- New product categories - first-time imports of unfamiliar items
- Customs disputes - if HMRC challenges your classification
- Trade agreement optimization - leveraging complex preferential origin rules
Typical cost: £150-500 per classification ruling, but can save thousands in duties.
## Conclusion: Master Fashion Classification to Boost Margins
Fashion and textile classification requires technical expertise, but the investment pays off:
- 12% duty savings on a £100,000 annual import volume = £12,000 in your pocket
- Faster customs clearance with accurate documentation
- Reduced compliance risk and penalty exposure
- Competitive pricing advantages in the market
The complexity isn't going away—fashion will always require detailed classification. The winners will be importers who invest in proper classification systems, training, and technology.
## Get Started with Accurate Classification
TariffGenius provides instant HS code classification for fashion and textiles:
- AI-powered analysis of product descriptions
- 18,808+ UK HS codes with current duty rates
- Confidence scores to flag uncertain classifications
- Expert reasoning explaining each code selection
Start your free trial today and ensure every fashion import is classified correctly from day one.
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Last updated: January 2025. HS codes and duty rates are subject to change. Always verify current rates with HMRC before final classification.
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