Subheading · Chapter 61 · Heading 6104

6104.32

6104.32: Women's or girls' suits, ensembles, jackets, blazers: jackets and blazers, of cotton

Official description Of cotton

Subheading 6104.32 belongs to heading 6104 (women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided…) in chapter 61.

What you pay

Importing into UK

Customs duty 12% standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 5
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 6104 32 00 00 Of cotton 12%p/st

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    2020 No. 1431
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Import requirements 5

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y084 Derogation from import prohibition by virtue of Article 16i (1) of Council Regulation (EU) 2017/1509
  • Import controlImport control on luxury goods
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
    • Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
    • Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
  • Import controlImport control on cat and dog fur
    Applies to goods from
    all countries
    Legal act
    S.I. 2009/1056
    Documents
    • Y922 Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)
  • Import controlImport control on seal products
    Applies to goods from
    all countries
    Legal act
    2018 No. 1034
    Documents
    • C679 Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015
    • C680 Written notification of import and document giving evidence where the products were acquired (seal product)
    • C683 European Union - Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the Union's market in accordance with Article 3 (1) of Regulation (EC) No 1007/2009 on trade in seal products
    • Y032 Other goods than those seal products mentioned in Regulation (EU) 2015/1850 (OJ L 271)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—12%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free
DCTS Standard Indonesia 9.6%

UK: imports by month

last 12 months£8.1m+5.6% · previous 12 months
Average import price£24.00 per kg
Jan 2024: £755kFeb 2024: £817kMar 2024: £627kApr 2024: £584kMay 2024: £414kJun 2024: £473kJul 2024: £550kAug 2024: £531kSept 2024: £496kOct 2024: £623kNov 2024: £447kDec 2024: £755kJan 2025: £990kFeb 2025: £875kMar 2025: £718kApr 2025: £608kMay 2025: £464kJun 2025: £246kJul 2025: £514kAug 2025: £956kSept 2025: £849kOct 2025: £498kNov 2025: £556kDec 2025: £371kJan 2026: £771kFeb 2026: £931kMar 2026: £486kApr 2026: £710kMay 2026: £553kJun 2026: £695kJul 2026: £951kAug 2026: £750k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China £2.7m 32.7% -2.8%
Italy £971k 11.9% -0.9%
Bangladesh £891k 11% +16.4%
Türkiye £872k 10.7% +55.6%
Philippines £757k 9.3% +15.5%
Pakistan £462k 5.7% +32%
Cambodia £378k 4.7% +492.8%
Portugal £248k 3% -11.7%

Same subheading in other tariffs

World trade in 2024

6104.32 · US$719m

Trade value (US$) no reported trade < US$136kUS$136k+US$2m+US$8m+> US$19m

Exports: 129
  1. China: US$419m
  2. Italy: US$47m
  3. Türkiye: US$34m
  4. France: US$19m
  5. Spain: US$19m
  6. Germany: US$16m
  7. Nicaragua: US$16m
  8. Vietnam: US$14m
  9. India: US$12m
  10. Indonesia: US$11m
  11. United States: US$9m
  12. Bangladesh: US$9m
  13. Romania: US$8m
  14. Portugal: US$8m
  15. Netherlands: US$7m
  16. Philippines: US$6m
  17. Cambodia: US$6m
  18. Hong Kong SAR China: US$5m
  19. Greece: US$4m
  20. Pakistan: US$4m
  21. Tunisia: US$3m
  22. Bulgaria: US$3m
  23. Austria: US$3m
  24. Serbia: US$3m
  25. Poland: US$2m
  26. United Kingdom: US$2m
  27. Croatia: US$2m
  28. Japan: US$2m
  29. Denmark: US$2m
  30. Morocco: US$2m
  31. Sri Lanka: US$2m
  32. Thailand: US$2m
  33. South Korea: US$2m
  34. Switzerland: US$1m
  35. Brunei: US$1m
  36. North Macedonia: US$1m
  37. Myanmar (Burma): US$1m
  38. Macao SAR China: US$993k
  39. Czechia: US$904k
  40. Ukraine: US$746k
  41. Albania: US$683k
  42. Singapore: US$633k
  43. Taiwan: US$619k
  44. Sweden: US$610k
  45. Mauritius: US$579k
  46. Uzbekistan: US$542k
  47. Ireland: US$506k
  48. Peru: US$441k
  49. Belgium: US$389k
  50. South Africa: US$320k
  51. Australia: US$315k
  52. Canada: US$301k
  53. Slovenia: US$291k
  54. Hungary: US$274k
  55. Slovakia: US$261k
  56. Lithuania: US$258k
  57. United Arab Emirates: US$244k
  58. Cyprus: US$241k
  59. Chile: US$235k
  60. Brazil: US$197k

Top exporters

RankCountryValueShare
1 China US$419m 58.3%
2 Italy US$47m 6.5%
3 Türkiye US$34m 4.7%
4 France US$19m 2.6%
5 Spain US$19m 2.6%
6 Germany US$16m 2.3%
7 Nicaragua US$16m 2.2%
8 Vietnam US$14m 1.9%
9 India US$12m 1.7%
10 Indonesia US$11m 1.5%

Top importers

RankCountryValueShare
1 Vietnam US$149m 20.8%
2 United States US$64m 8.9%
3 Germany US$43m 6%
4 Hong Kong SAR China US$27m 3.7%
5 France US$25m 3.4%
6 Netherlands US$23m 3.2%
7 Greece US$20m 2.8%
8 Nigeria US$20m 2.8%
9 United Arab Emirates US$18m 2.6%
10 Italy US$17m 2.4%

Binding rulings for similar goods 3

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N340121 U.S. CBP 12 June 2024 · 6104.32.00.00

    The tariff classification of a women’s and a girls’ blazer from Cambodia and China

  • N279601 U.S. CBP 18 October 2016 · 6104.32.00.00

    The tariff classification of a woman’s suit-type jacket from Korea

  • N275877 U.S. CBP 17 June 2016 · 6104.32.00.00

    The tariff classification of a woman’s suit-type jacket from Vietnam

The UK Global Tariff has one tariff line for subheading 6104.32; the duty is 12%.

Subheading 6104.32 is a single line in the EU Combined Nomenclature, where the duty is 12%.

173 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 12%.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of these goods into the UK came to £8.1m between September 2025 and August 2026 (up 6% on the year before); China supplied 33%, followed by Italy.

In 2024, countries exported these goods worth US$719m (−12.7% year on year).

The largest exporter was China (US$419m), followed by Italy.

Questions and answers

What is the HS code for women's or girls' suits, ensembles, jackets, blazers: jackets and blazers, of cotton?

Women's or girls' suits, ensembles, jackets, blazers: jackets and blazers, of cotton fall under HS subheading 6104.32, part of heading 6104, in section XI of the Harmonized System.

What is the import duty on women's or girls' suits, ensembles, jackets… in the UK?

Under the UK Global Tariff, imports under 6104.32 from countries without a preferential agreement are charged at 12%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on women's or girls' suits, ensembles, jackets… in the EU?

Under the EU Combined Nomenclature, imports under 6104.32 from countries without a preferential agreement are charged at 12%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most women's or girls' suits, ensembles, jackets…?

China, with US$419m in 2024 (58.3% of world exports).

Which countries can export these goods to the UK duty-free?

173 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 12% applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were China (33%), Italy (12%) and Bangladesh (11%), out of total imports of £8.1m.