HS 510521 Wool tops and other combed wool
Quick Answer: Wool tops and other combed wool imported under HS 510521 enters the UK at 0.00%, the EU at 2.00% ad valorem, and the US at 3.7¢/kg + 3% under the MFN rate. This classification covers wool that has undergone a combing process, resulting in fibers that are parallel and free of short staples, ready for spinning into yarn. Importers should be aware of potential specific weight-based duties in the US, which can vary. According to CustomTariffs data, preferential rates may apply in the US for certain trading partners.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5105210000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5105210000 | 2.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5105210000 | 3.7¢/kg + 3% | Free (14 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 5105.21?
Imports of Wool tops and other combed wool may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 12 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 510521 cover?
This subheading covers wool tops and other combed wool, specifically those that have undergone the process of combing. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes wool fibers that have been carded and then combed to remove short fibers, resulting in a parallel arrangement of longer fibers. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database define this category to include such prepared wool ready for spinning, typically presented in slivers or rovings.
What falls outside HS 510521?
The following products are excluded from HS 510521: raw wool (HS 5101), wool that has only been scoured or carbonized (HS 5103), wool waste (HS 5103), and wool noils (HS 510531). Also excluded are wool yarns (Chapter 51) and fabrics (Chapter 52-63). For instance, wool fibers that have been carded but not combed, or wool that has been spun into yarn, would be classified under different headings, not as wool tops.
What are common classification mistakes for HS 510521?
A common error is misclassifying wool slivers that have undergone carding but not the subsequent combing process. According to General Rule of Interpretation (GRI) 3(b) for composite goods, or GRI 1 for the essential character, the distinction between carded and combed wool is crucial. Importers may mistakenly classify carded wool under 510521 when it should be classified under HS 510531 (Wool noils) or other relevant headings depending on the degree of processing and presentation.
How should importers classify products under HS 510521?
The correct procedure for classifying products under HS 510521 involves a thorough examination of the processing steps undertaken. Importers and customs brokers must verify that the wool has been carded and subsequently combed to align the fibers. Reviewing technical specifications, processing documentation, and product samples is essential. Consulting the WCO HS Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or EU TARIC, will confirm the correct classification based on the definition of "wool tops and other combed wool."
How is the duty calculated for products under HS 510521?
A shipment of 100 kilograms of combed merino wool tops, declared at a customs value of $1,500 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value. The calculation is: 10% of $1,500 USD = $150.00. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 5105.21.0000.
Which trade agreements reduce duties for HS 510521?
Several free trade agreements may reduce the applicable duty rate for HS 510521, including the United States-Mexico-Canada Agreement (USMCA), which can provide for Free duty rates for qualifying originating wool tops from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for originating goods from certain developing countries. To claim these preferences, a valid USMCA Certificate of Origin or a GSP Form A, depending on the specific agreement and jurisdiction, is typically required.
```Which HS Codes Are Related?
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FAQ
What are the primary classification criteria for HS code 510521 (Wool tops and other combed wool)?
HS code 510521 covers wool that has undergone a combing process. This process aligns the fibers parallel to each other, removing shorter fibers (noils) and impurities. The key criterion is that the wool must be in a 'top' form, meaning it's a continuous untwisted strand of combed wool fibers ready for spinning. The source material must be wool, as defined by Chapter 51 of the Harmonized System.
What is the standard Most Favored Nation (MFN) duty rate for HS code 510521 in the United States?
The standard MFN duty rate for HS code 510521 in the United States is 3.7¢/kg + 3% ad valorem. This means the duty is calculated as a combination of a specific rate per kilogram and an ad valorem rate based on the value of the imported goods. For example, if 100 kg of wool tops valued at $1,000 (USD) are imported, the duty would be (3.7¢/kg * 100 kg) + (3% * $1,000) = $0.37 + $30.00 = $30.37. (Source: USITC Harmonized Tariff Schedule).
Are there any preferential duty rates available for HS code 510521 under U.S. trade agreements?
Yes, preferential duty rates are available for HS code 510521 under several U.S. Free Trade Agreements (FTAs). For instance, goods originating from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Singapore (SG), and the United States-Mexico-Canada Agreement (USMCA) may be eligible for duty-free entry (Free). Importers must ensure they have the necessary proof of origin documentation to claim these preferential rates. (Source: USITC Harmonized Tariff Schedule).
What documentation is typically required for importing goods classified under HS code 510521?
Standard import documentation for HS code 510521 includes a commercial invoice, packing list, and bill of lading or air waybill. If claiming preferential treatment under a Free Trade Agreement, a Certificate of Origin or other acceptable proof of origin documentation is mandatory. Depending on the importing country's specific regulations, additional documents such as a Certificate of Analysis or a declaration of conformity might be requested to verify the wool's origin and quality. It is crucial for importers and customs brokers to consult the specific import requirements of the destination country.
How is the ad valorem portion of the duty calculated for HS code 510521 if the duty rate is a compound rate like 3.7¢/kg + 3%?
The ad valorem portion of a compound duty rate is calculated based on the customs value of the imported goods. The customs value is typically the transaction value, which is the price actually paid or payable for the goods when sold for export to the importing country, plus certain other costs like shipping and insurance. For example, if 50 kg of wool tops are imported with a declared value of $500 (USD) and the duty rate is 3.7¢/kg + 3% ad valorem, the ad valorem duty would be 3% of $500, which equals $15.00. The total duty would be the sum of the specific duty (3.7¢/kg * 50 kg = $1.85) and the ad valorem duty ($15.00), totaling $16.85. (Source: General principles of customs valuation).