HS Code Detail
610462 Chapter 61 · Clothing (knit) Women's trousers, cotton, knitted
Six-digit subheading in Clothing (knit), chapter 61 of the Harmonized System, priced here for 5 destination markets.
Anatomy of 610462
You will declare against a longer local code that begins 610462: 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: 610462 into United Kingdom
An illustrative consignment of 610462 invoiced at GBP 2,000.00, priced in GBP because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on the invoice | GBP 2,000.00 |
| International freight | GBP 120.00 |
| Cargo insurance | GBP 30.00 |
| Value the duty is charged on, CIF basis | GBP 2,150.00 |
| Duty at 12% | GBP 258.00 |
| United Kingdom tax at 20%, charged on the value plus the duty | GBP 481.60 |
| Total, before commercial charges | GBP 2,889.60 |
And if the consignment were small
United Kingdom relieves customs duty on consignments at or under GBP 135. The 610462 shipment above is over that, so its duty is charged in full. The same code invoiced at exactly GBP 135 with no freight would be charged GBP 0.00 of duty and GBP 27.00 of tax, a total of GBP 162.00. The rate on the 610462 row has not changed; only the charge is relieved. The tax is not simply absent at that value: United Kingdom collects it on the sale instead of at the border, so an overseas seller or marketplace above the registration threshold charges it at checkout. What the relief removes is the charge on arrival, not the tax.
Selling rather than buying? GBP 2,889.60 is what your buyer in United Kingdom pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to United Kingdom 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 610462 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 610462 GB, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/commodities/6104620000 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: 6104620000 12.00 %
- 🇨🇦CA
- MFN for 610462 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: 6104.62.00 18%
- 🇦🇺AU
- MFN for 610462 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: 6104.62.00 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 610462 DE, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/xi/commodities/6104620000 and again on 2026-09-07 from https://trade.ec.europa.eu/access-to-markets/en/results?product=610462&origin=CN&destination=DE. Both returned 12%. The two publications are independent of each other and they agree. Retrieved text: 6104620000 12.00 %
Markets with no figure recorded
United States: United States splits 6104.62 into 2 tariff lines and they do not carry the same rate: the schedule returned 10.3 to 14.9%. 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: This is the knitted cotton trouser line for women; the woven equivalent is 620462. The United Kingdom charges one rate across it, and the United States lines under the same six digits do not agree, so no United States figure is recorded.
What falls under 610462
- Women's or girls' trousers, bib and brace overalls, breeches and shorts of cotton, knitted or crocheted
- Cotton jersey joggers, knitted cotton trousers and knitted cotton shorts
What's specifically excluded
These look similar but belong under a different code:
Commonly confused with
611241: Swimwear of synthetic fibres
Close fitting knitted legwear invites the wrong comparison. Swimwear is classified by being designed for swimming, judged on construction such as a lining or a drawcord, and leggings are not swimwear however similar the fabric feels.
620462: Woven cotton trousers
Construction decides the chapter, and knitted cotton trousers sit in 6104.62 while woven ones sit in 6204.62. The two subheading numbers differ by a single digit, which is exactly why they are transposed so often on commercial paperwork.
Classification & cost note
Leggings are the long running argument in this subheading and they are worth understanding rather than guessing at. The question is whether a close fitting knitted legwear item is trousers of heading 6104 or tights and hosiery of heading 6115, and it is decided on construction rather than on fashion. Weight of fabric, opacity, and whether the garment has a defined waistband, gusset or foot all bear on it: a sheer footed legging is hosiery, and an opaque waistbanded legging in a substantial jersey is trousers. Rulings have gone both ways on the products in between, and the practical answer is to hold the fabric weight and construction specification before the first shipment rather than after a query. Nothing about the retail name settles it, since the trade calls both things leggings.
Typical products: Cotton jersey leggings · Knitted cotton joggers and lounge trousers · Cotton knit cycling shorts · Knitted cotton culottes · Ribbed knit cotton trousers · Cotton jersey shorts
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 6104
610462 is a subheading of 6104, women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted , and this site holds one other code under the same heading, which every rule below governs equally.
One numbered note to chapter 61 takes heading 6104 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/6104, 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 610462
Are leggings trousers or hosiery?
It depends on construction. An opaque legging in a substantial knit with a defined waistband is generally trousers of heading 6104; a sheer or footed one is hosiery of heading 6115. Fabric weight and opacity are the practical evidence.
Does the retail name help?
No. The trade uses leggings for both hosiery-like and trouser-like products, so the name carries no weight. The specification does: fabric weight, opacity, waistband and whether there is a foot or gusset.
Why are 6104.62 and 6204.62 confused so often?
Because they describe the same garment in the same fibre and differ only by construction, knitted against woven, which changes one digit of the heading. Paperwork that records fibre and garment but not construction cannot distinguish them.
Are maternity trousers classified differently?
No. An over bump panel or adjustable waistband is a construction feature and does not create a separate classification, so maternity trousers take the same code as ordinary ones of the same fibre and construction.
Related codes in Chapter 61
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