HS Code Detail
610342 Chapter 61 · Clothing (knit) Men's trousers, cotton, knitted
Six-digit subheading in Clothing (knit), chapter 61 of the Harmonized System, priced here for 5 destination markets.
Anatomy of 610342
You will declare against a longer local code that begins 610342: ten digits in the United Kingdom, eight in the European Union, and the first six the same everywhere. Which trailing digits apply is what the 5 rates below differ on.
What this code covers
Import duty by country
MFN duty rate · 5 countries| Country | Duty | VAT |
|---|---|---|
| 🇦🇺Australia | 5% | 10% |
| 🇨🇦Canada | 18% | 5% |
| 🇩🇪Germany | 12% | 19% |
| 🇵🇹Portugal | 12% | 23% |
| 🇬🇧United Kingdom | 12% | 20% |
Rates shown are MFN (Most Favoured Nation), the default for WTO members. Preferential FTA rates may be lower with valid proof of origin. Section 301 / anti-dumping surcharges on Chinese-origin goods are not included.
What that costs: 610342 into Germany
An illustrative consignment of 610342 invoiced at EUR 2,000.00, priced in EUR because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on the invoice | EUR 2,000.00 |
| International freight | EUR 120.00 |
| Cargo insurance | EUR 30.00 |
| Value the duty is charged on, CIF basis | EUR 2,150.00 |
| Duty at 12% | EUR 258.00 |
| Germany tax at 19%, charged on the value plus the duty | EUR 457.52 |
| Total, before commercial charges | EUR 2,865.52 |
And if the consignment were small
Germany relieves nothing: the relief was abolished, so the duty above is charged whatever the consignment is worth. A smaller shipment pays less because the value is lower, not because a threshold spared it.
Selling rather than buying? EUR 2,865.52 is what your buyer in Germany pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to Germany sets out who collects it and what your invoice has to say.
An illustration, not a quotation: broker fees, handling and any trade remedy on the origin sit outside it. Price 610342 on your own numbers in the duty calculator.
How these rates were verified
Rates last verified 7 September 2026Every figure in the table above was read from the official tariff database of the market that charges it, on the date shown. Nothing here is copied from another aggregator.
- 🇬🇧GB
- Third country duty for 610342 GB, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/commodities/6103420000 and again on 2026-09-07 from https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-eu-exit-regulations-2020. Both returned 12%. The two publications are independent of each other and they agree. Retrieved text: 6103420000 12.00 %
- 🇨🇦CA
- MFN for 610342 CA, read on 2026-09-07 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/html/00/ch61-eng.html and again on 2026-09-07 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/menu-eng.html. Both returned 18%. The Canada Border Services Agency is the only body that publishes this schedule. The Department of Justice publishes the Act and refers readers to the Agency for the schedule itself, so both readings are the Agency's, taken from two different products. Retrieved text: 6103.42.00 18%
- 🇦🇺AU
- MFN for 610342 AU, read on 2026-09-07 from https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xi/chapter-61 and again on 2026-09-07 from https://www.legislation.gov.au/C2004A04997/latest/text. Both returned 5%. The two publications are independent of each other and they agree. Retrieved text: 6103.42.00 5%
- 🇩🇪DE 🇵🇹PT
- One reading covers DE and PT, which are priced from the same schedule: Third country duty (EU, via NI Online Tariff) for 610342 DE, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/xi/commodities/6103420000 and again on 2026-09-07 from https://trade.ec.europa.eu/access-to-markets/en/results?product=610342&origin=CN&destination=DE. Both returned 12%. The two publications are independent of each other and they agree. Retrieved text: 6103420000 12.00 %
Markets with no figure recorded
United States: United States splits 6103.42 into 2 tariff lines and they do not carry the same rate: the schedule returned 10.3 to 16.1%. A single percentage cannot represent that honestly, so no United States figure is recorded and the calculator falls back to its disclosed category average.
Re-check first: Cotton and knitted are both required, and woven cotton trousers are 620342. One United Kingdom line covers the whole subheading, while the United States splits it into lines that disagree, so no United States rate appears here.
What falls under 610342
- Men's or boys' trousers, bib and brace overalls, breeches and shorts of cotton, knitted or crocheted
- Cotton jersey joggers, sweatpants, track trousers and knitted shorts
What's specifically excluded
These look similar but belong under a different code:
Commonly confused with
620342: Woven cotton trousers
The single fact separating these is fabric construction, and it decides the chapter. Knitted cotton joggers are 6103.42 and woven cotton chinos are 6203.42, with different rates in most markets, so a supplier list that records only fibre and garment is missing the fact that matters most.
611020: Sweatshirts and tracksuit tops
A tracksuit presented as a set is classified as a track suit rather than as its parts, so shipping matching tops and bottoms together raises a question that shipping bottoms alone does not. Sold separately, the trousers are trousers.
Classification & cost note
Knitted cotton bottoms are the heart of the athleisure trade and the classification looks simple until a set arrives. Track suits have their own treatment: a matching top and bottom presented together as a track suit is classified as a track suit, not as a sweatshirt plus trousers, and the parts are only classified separately when they are genuinely sold apart. Importers who ship co-ordinates in matched colours and size ratios have found that argued against them. The other point is that the knitted and woven distinction is invisible on most commercial paperwork and decisive in the tariff, so the practical control is a supplier declaration stating fabric construction in words rather than a fabric name, since terms like French terry and fleece describe knitted goods to a mill and mean nothing to a tariff schedule.
Typical products: Cotton jersey joggers with cuffed hems · Loopback sweatpants · Knitted cotton lounge trousers · Cotton jersey shorts · Terry towelling shorts · Knitted cotton track trousers
What the notes to section XI say
Chapter 61 sits in section XI, textiles and textile articles, where a section note governs every chapter in the section and applies before the heading notes below; the 10 reaching chapter 61 name no heading this site holds a code under, and they are quoted whole on the chapter 61 page, read from https://www.trade-tariff.service.gov.uk/api/v2/sections/11 on 2026-09-08.
What the nomenclature says about heading 6103
610342 is a subheading of 6103, men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted , and it is the only code this site holds under that heading.
One numbered note to chapter 61 takes heading 6103 as its own subject, and it is quoted below in full, as published.
Note 3 to chapter 61
For the purposes of heading 6103 and 6104:
a. the term 'suit' means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising:
one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and
one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.
All of the components of a 'suit' must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.
If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately.
The term 'suit' includes the following sets of garments, whether or not they fulfil all the above conditions:
morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers;
evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind;
dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt-front), but has shiny silk or imitation silk lapels.
b. The term 'ensemble' means a set of garments (other than suits and articles of heading 6107, 6108 or 6109), composed of several pieces made up in identical fabric, put up for retail sale, and comprising:
one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and
one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term 'ensemble' does not apply to track suits or ski suits, of heading 6112.
Read from the notes to chapter 61 published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/61, with the heading title from https://www.trade-tariff.service.gov.uk/api/v2/headings/6103, on 2026-09-07, with the whole layer and the reason a heading note is a chapter note set out on the chapter 61 page. These notes are part of the international text of the Harmonized System, so the rule is the same whichever destination a shipment is going to, and it decides classification and never a rate.
Questions about 610342
Are joggers and chinos the same code?
No. Joggers in knitted cotton fall in Chapter 61 and woven cotton chinos in Chapter 62, at different rates in most markets. Fabric construction decides the chapter before fibre or garment type is considered.
How is a matching tracksuit classified?
Presented together as a track suit it is classified as a track suit rather than as separate garments. The pieces take their own codes only when they are genuinely sold separately.
Is French terry knitted or woven?
Knitted. Mill terms like French terry, fleece and loopback all describe knitted constructions, but they carry no meaning in the tariff, so ask the supplier to state knitted or woven in those words.
Do drawcords cause a problem on children's sizes?
Frequently, though not in the tariff. Cords and drawstrings in the hood and neck area of children's garments are restricted or banned under safety standards in most markets because of strangulation risk, and a compliant adult jogger can be unlawful in a child size with the identical cord.
Related codes in Chapter 61
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