HS 520823 3-thread or 4-thread twill, including cross twill
Quick Answer: Cotton fabrics of 3-thread or 4-thread twill, including cross twill, imported under HS 5208.23 enter the UK at 8.00%, the EU at 8.00%, and the US at 9.1% (MFN). This classification specifically covers woven fabrics of cotton, containing less than 85% cotton by weight, which are bleached and have a specific twill weave construction involving three or four threads. Importers should note the significant duty rate differences across major markets, with the US offering preferential rates for certain trading partners. CustomTariffs aggregates this information to assist in trade planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5208230000 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5208230000 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5208230000 | 9.1% | Free (14 programs) | ["m²","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 5208.23?
Imports of 3-thread or 4-thread twill, including cross twill 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 520823 cover?
This subheading covers woven fabrics of cotton, containing 85% or more by weight of cotton, of a weight exceeding 200 g/m², and which are bleached, and specifically those with a 3-thread or 4-thread twill weave, including cross twill. As per the World Customs Organization's Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this classification hinges on the specific weave structure and the cotton content, ensuring precise identification of these particular textile goods.
What falls outside HS 520823?
The following products are excluded from HS 520823: woven fabrics of cotton that do not meet the 85% cotton content threshold, fabrics weighing 200 g/m² or less, fabrics that are not bleached, and those with different weave structures such as plain weave (like poplin or percale) or satin weave. For instance, unbleached cotton twill fabrics or cotton-blended twill fabrics exceeding 200 g/m² would be classified under different subheadings within heading 5208 or other relevant headings, depending on their specific characteristics.
What are common classification mistakes for HS 520823?
A common error is misinterpreting the weave structure, particularly distinguishing between a true twill and other weaves, or incorrectly assessing the fabric's weight and bleaching status. For example, mistaking a dobby weave for a twill, or failing to account for finishing processes that might affect the fabric's weight or appearance, can lead to misclassification. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial.
How should importers classify products under HS 520823?
The correct procedure for classifying products under HS 520823 involves a multi-step verification process. Importers and customs brokers must first confirm the fabric's fiber content, ensuring it is 85% or more cotton by weight. Second, they must verify the fabric's weight, which must exceed 200 g/m². Third, confirm the fabric is bleached. Finally, and critically, the weave structure must be identified as a 3-thread or 4-thread twill, including cross twill, by examining the fabric construction and consulting technical specifications or fabric samples.
How is the duty calculated for products under HS 520823?
A shipment of 1,000 kilograms of bleached cotton twill fabric (HS 520823) declared at a customs value of $5,000 USD would attract a US duty of $1,000. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 20% ad valorem, applied to the declared customs value: 20% × $5,000 USD = $1,000 USD. This calculation assumes no other duties or taxes apply and that the goods are not eligible for preferential treatment.
Which trade agreements reduce duties for HS 520823?
Several free trade agreements may reduce the applicable duty rate for HS 520823, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating goods 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, such as Bangladesh. To claim these preferences, a valid USMCA Certificate of Origin or a GSP Form A, depending on the origin country and agreement, is typically required.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 520823, specifically for "3-thread or 4-thread twill, including cross twill"?
The Most Favored Nation (MFN) duty rate for HS code 520823 is 8.00% ad valorem. However, preferential duty rates are available for goods originating from certain countries under trade agreements. For example, 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 the United States (S) may be eligible for duty-free entry (Free). It is crucial to verify the specific origin and eligibility under the relevant trade agreement. Always consult the latest tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule or the EU TARIC database, for definitive rates.
How is the import duty for HS 520823 calculated, and can you provide an example?
The duty for HS code 520823 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared value of the goods. For instance, if the MFN duty rate is 8.00% and you import fabric valued at $10,000 USD, the duty would be calculated as: $10,000 (Value) × 8.00% (Duty Rate) = $800 USD (Duty Amount). Ensure that the declared value is the customs value, which usually includes the cost of the goods, insurance, and freight to the port of importation.
What are the key classification criteria for goods falling under HS code 520823?
HS code 520823 specifically covers woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with synthetic or artificial staple fibres, of a weight exceeding 200 g/m², bleached, and of a 3-thread or 4-thread twill weave, including cross twill. The critical elements for classification are: 1) The material composition (predominantly cotton, but not exclusively), 2) the weight (exceeding 200 g/m²), 3) the finishing process (bleached), and 4) the specific weave structure (3-thread or 4-thread twill, including cross twill). Cross twill is a variation where the diagonal lines of the twill are formed by threads that intersect at right angles.
What documentation is typically required for importing goods classified under HS 520823?
When importing textiles classified under HS code 520823, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, to claim preferential duty rates under a trade agreement, a Certificate of Origin is usually mandatory. This document certifies that the goods meet the rules of origin stipulated by the agreement. Depending on the importing country's regulations and the specific nature of the fabric, laboratory test reports confirming fiber content or compliance with certain standards might also be requested by customs authorities.
Which common trade agreements offer preferential duty rates for HS code 520823, and how can importers verify eligibility?
Several trade agreements can provide preferential duty rates for HS code 520823. Examples include the USMCA (United States-Mexico-Canada Agreement), CAFTA-DR (Dominican Republic-Central America Free Trade Agreement), and various bilateral agreements. To verify eligibility, importers must ensure that the goods meet the specific 'rules of origin' defined within the relevant trade agreement. This typically involves confirming that the raw materials were sourced from or significant processing occurred within the partner countries. A valid Certificate of Origin, issued by the exporter and validated by customs authorities, is crucial for claiming these benefits. Importers and customs brokers should consult the text of the applicable trade agreement and the importing country's customs regulations for detailed requirements.