HS 520299 Other
Quick Answer: Cotton waste, including yarn waste and fabric waste, not elsewhere specified, imported under HS 520299 enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This residual classification applies to cotton waste that does not fit into more specific categories within Chapter 52. Importers should ensure that the waste genuinely qualifies for this "other" designation, as misclassification can lead to penalties. CustomTariffs aggregates this data, highlighting the generally duty-free treatment across major markets for this category.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5202990000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5202990000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5202990500 | Free | — | ["kg"] |
| 5202995000 | Free | — | ["kg"] |
| 520299 | — | — | — |
| 5202993000 | 7.8¢/kg | Free (14 programs) | ["kg"] |
| 5202991000 | Free | — | ["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 5202.99?
Imports of Other 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 520299 cover?
This subheading covers "Other" waste and recovered materials of cotton, not specified or included elsewhere in heading 5202. According to the World Customs Organization's Harmonized System Explanatory Notes, this category is a residual one for cotton waste that does not fit into the more specific subheadings of 5202.10 (cotton waste, carded or combed) or 5202.91 (cotton linters). For example, it can include cotton rags or other cotton material that has been rendered unusable for spinning but is suitable for recovery. The USITC Harmonized Tariff Schedule and the EU TARIC database confirm this residual nature.
What falls outside HS 520299?
The following products are excluded from HS 520299: cotton waste that is carded or combed (classified under 5202.10), cotton linters (classified under 5202.91), and any cotton materials that are still suitable for spinning into yarn, which would be classified as raw cotton or other cotton preparations. Furthermore, waste and scrap of synthetic or artificial fibers, even if mixed with cotton, would be classified under Chapter 55 or Chapter 54, respectively, not under heading 5202. For instance, old garments made of polyester-cotton blends would not fall into this category.
What are common classification mistakes for HS 520299?
A common error is misclassifying cotton rags or scraps that are still capable of being spun into yarn. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If the material is still considered usable for spinning, it should not be classified as waste. Another mistake is classifying mixed textile waste containing significant amounts of synthetic or artificial fibers under this heading; these should be classified according to the predominant fiber content or under specific headings for mixed textile waste if applicable.
How should importers classify products under HS 520299?
The correct procedure for classifying products under HS 520299 involves a thorough examination of the material's composition and its suitability for further processing. Importers and customs brokers must determine if the cotton waste is truly "recovered" and not capable of being spun into yarn. They should consult the WCO Harmonized System Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, to ensure the material meets the definition of "other" waste. A detailed description of the material's condition and intended use is crucial.
How is the duty calculated for products under HS 520299?
A shipment of 1,000 kilograms of cotton rags, declared at a customs value of $500 USD, would attract a US duty of $75.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) rate for HS 5202.99, which is 15% ad valorem. The calculation is: 15% of $500 USD = $75.00. It is important to note that specific duties may also apply in some jurisdictions, requiring careful review of the applicable tariff schedule.
Which trade agreements reduce duties for HS 520299?
Several free trade agreements may reduce the applicable duty rate for HS 520299. For instance, under the United States-Mexico-Canada Agreement (USMCA), originating cotton waste from Canada or Mexico may enter the United States duty-free. Similarly, preferential rates or duty-free entry might be available for goods originating from countries benefiting from the Generalized System of Preferences (GSP). To claim these preferences, importers typically need to provide a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's requirements.
```Which HS Codes Are Related?
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FAQ
What is the import duty for HS code 520299, "Other"?
For HS code 520299, the Most Favored Nation (MFN) duty rate in the United States is Free. However, it's crucial to verify specific rates under other trade agreements or special programs, as these can vary. For example, under the Generalized System of Preferences (GSP), eligible developing countries may also benefit from duty-free entry. Always consult the latest Harmonized Tariff Schedule of the United States (HTSUS) for the most current and applicable duty rates.
How is the duty for HS 520299 calculated if a duty were applicable?
HS code 520299, 'Other,' typically falls under the 'Free' duty category in many major tariff schedules, including the US HTSUS. However, if a specific trade scenario or a different country's tariff schedule imposed a duty, it would likely be calculated on an ad valorem basis (a percentage of the declared value of the goods). For instance, if a hypothetical duty rate of 2% ad valorem applied to a shipment valued at $10,000, the duty would be calculated as: 2% of $10,000 = $200. Importers must always confirm the applicable duty rate and its basis (ad valorem, specific, or compound) for their specific import.
What documentation is typically required for importing goods classified under HS 520299?
While HS 520299 often carries a Free duty rate in many jurisdictions, standard import documentation is still essential. This typically includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and potentially a certificate of origin if claiming preferential treatment under a trade agreement. Depending on the specific nature of the 'other' cotton waste, additional declarations or certifications related to environmental compliance or material composition might be requested by customs authorities.
Which common trade agreements might affect the duty rates for HS code 520299?
Since HS 520299 is often classified as Free under the standard MFN tariff, the impact of trade agreements is primarily about confirming this Free status or ensuring no additional duties are imposed. For imports into the United States, agreements like the United States-Mexico-Canada Agreement (USMCA) or the Generalized System of Preferences (GSP) for eligible developing countries could be relevant. For imports into the EU, the EU's network of Free Trade Agreements (FTAs) with various countries would be the primary consideration. Always check the specific tariff schedule of the importing country and the terms of any applicable trade agreement.
What are the classification criteria for goods falling under HS 520299, 'Other' cotton waste?
HS code 520299 is a residual category within Chapter 52 (Cotton). It covers cotton waste, yarn waste, and garnetted stock of cotton that are not specifically classified under other headings within 5202, such as 5202.10 (cotton waste) or 5202.91 (garnetted stock). This means that if cotton material is considered waste (e.g., scraps, clippings, broken threads, or fibers resulting from the spinning or weaving process) and does not fit into the more specific subheadings, it will be classified under 5202.99. Importers must ensure the material is indeed cotton-based and meets the definition of 'waste' as per the WCO Harmonized System Explanatory Notes.