HS 520812 Plain weave, weighing more than 100 g/m2

The Most Favored Nation (MFN) duty rate for HS code 520812 (Cotton fabrics, plain weave, weighing more than 100 g/m2, unbleached) is typically 8.00% ad valorem. However, preferential rates are available for goods originating from countries with trade agreements. For example, duty-free entry (Free) may be granted for imports 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 others, as indicated by various tariff schedules. Importers must ensure they have the necessary proof of origin to claim these preferential rates. The UK Trade Tariff, for instance, lists a 7% duty rate for non-preferential imports, with free entry for certain preferential origins.

HS code 520812 specifically covers cotton fabrics that meet two primary criteria: 1) they are woven in a 'plain weave' (also known as tabby or unbleached weave), where each warp yarn passes alternately over and under each weft yarn, creating a simple, balanced pattern. 2) The fabric must weigh more than 100 grams per square meter (g/m2). Furthermore, this code applies to 'unbleached' fabrics, meaning they have not undergone dyeing, printing, or any finishing processes beyond basic preparation like scouring or bleaching. Referencing the Explanatory Notes to the Harmonized System (HS) from the World Customs Organization (WCO) provides detailed definitions of weave types and fabric characteristics.

To import goods classified under HS code 520812, standard customs documentation is required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill for transport. Crucially, to claim preferential duty rates under trade agreements, a valid Certificate of Origin or proof of origin statement, compliant with the specific agreement's requirements, is essential. The US International Trade Commission (USITC) Harmonized Tariff Schedule and the EU's TARIC database provide specific import requirements and potential additional documentation for certain origins or goods.

The import duty for HS code 520812 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 8.00% and the declared customs value of a shipment of unbleached cotton fabric (plain weave, >100 g/m2) is $10,000 USD, the duty would be calculated as: $10,000 USD (Customs Value) × 0.08 (8.00% duty rate) = $800 USD. Some tariffs may also include specific duties based on weight or other units, but for this code, ad valorem is most common. Always verify the applicable duty rate and calculation method with the official tariff schedule of the importing country (e.g., USITC, UK Trade Tariff).

Several trade agreements can significantly reduce or eliminate duties for HS code 520812. For instance, the United States has Free Trade Agreements (FTAs) with countries like Australia (AU), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Morocco (MA), Oman (OM), Peru (PE), and South Korea (KR), which often provide preferential duty rates, including duty-free entry, for qualifying goods. The European Union's Generalized Scheme of Preferences (GSP) and its various Economic Partnership Agreements (EPAs) also offer reduced or zero duties for goods from eligible developing countries. Similarly, the UK has its own set of trade agreements post-Brexit. Importers must consult the specific tariff schedule of the importing country and the relevant trade agreement text to confirm eligibility and requirements for preferential treatment, such as proof of origin.