HS 520832 Plain weave, weighing more than 100 g/m2

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What products does HS 520832 cover?

This subheading covers woven fabrics of cotton, containing 85% or more by weight of cotton, of a plain weave, and weighing more than 100 g/m², but not more than 200 g/m². As per the World Customs Organization's Harmonized System Nomenclature, this classification is specific to cotton textiles meeting these precise weight and weave criteria. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are unbleached or bleached cotton fabrics, not printed, dyed, or of a specific yarn count that would place them in a different category.

What falls outside HS 520832?

The following products are excluded from HS 520832: cotton fabrics weighing 100 g/m² or less, or more than 200 g/m², and those not of a plain weave, such as twill or satin weaves. Additionally, fabrics that are printed, dyed, or have undergone other finishing processes beyond bleaching are classified elsewhere. For instance, printed cotton fabrics of this weight and weave would typically fall under HS 520833, while those with a different weave structure would be found in other subheadings within HS 5208 or related headings.

What are common classification mistakes for HS 520832?

A common error is misinterpreting the weight per square meter requirement, leading to incorrect classification. For example, a fabric weighing 105 g/m² correctly falls under this subheading, but one weighing 98 g/m² would not. Another mistake involves overlooking the "plain weave" specification; fabrics with a twill or satin weave, even if meeting the weight criteria, are classified differently. This often occurs when relying solely on the declared description without verifying the actual weave structure against the WCO's Explanatory Notes, which are crucial for applying General Rule of Interpretation (GRI) 1.

How should importers classify products under HS 520832?

The correct procedure for classifying woven cotton fabrics under HS 520832 involves a multi-step verification process. Importers and customs brokers must first confirm the fiber content, ensuring it is 85% or more cotton by weight. Subsequently, the weave structure must be identified as plain weave. The critical step is accurately determining the fabric's weight per square meter, which must fall strictly between 100 g/m² and 200 g/m². Referencing the official tariff schedule of the importing country, such as the USITC HTS or UK Trade Tariff, is essential for final confirmation.

How is the duty calculated for products under HS 520832?

A bolt of unbleached cotton sheeting weighing 150 m² and declared at a customs value of $500.00 USD would attract a US duty of $75.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($500.00 × 0.05 = $25.00), and an additional specific duty of $0.33 per square meter ($0.33 × 150 m² = $49.50). The total duty is $25.00 + $49.50 = $74.50. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 520832.

Which trade agreements reduce duties for HS 520832?

Several free trade agreements may reduce the applicable duty rate for HS 520832, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The EU-UK Trade and Cooperation Agreement also offers preferential rates, potentially Free, for goods originating from the UK into the EU or vice-versa. To claim these preferences, a valid USMCA Certificate of Origin or an EUR.1 movement certificate (for EU/UK) is typically required, demonstrating compliance with rules of origin.

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