HS 520839 Other fabrics
Quick Answer: Woven fabrics of cotton, containing 85% or more by weight of cotton, of a weight exceeding 200 g/m², imported under HS 5208.39, enter the UK at 8.00%, the EU at 8.00%, and the US at 8.8% under the MFN rate. This classification specifically covers "other" cotton fabrics that do not fall into more specific subheadings within 5208, provided they meet the weight and cotton content criteria. Importers should be aware of potential preferential duty rates for certain US trading partners. CustomTariffs aggregates this data, highlighting the need for precise classification to ensure compliance and optimize duty payments.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5208390000 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5208390000 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5208392020 | — | — | ["m²","kg"] |
| 5208392090 | — | — | ["m²","kg"] |
| 52083920 | 8.8% | Free (14 programs) | — |
| 5208394020 | — | — | ["m²","kg"] |
| 52083960 | 9.7% | Free (14 programs) | — |
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 5208.39?
Imports of Other fabrics 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 520839 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 dyed, other than those of subheading 5208.31. According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses a broad range of dyed cotton textiles not specifically enumerated in preceding subheadings of heading 5208, provided they meet the specified cotton content and weight criteria. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC system further refine these definitions, ensuring consistent classification of imported goods.
What falls outside HS 520839?
The following products are excluded from HS 520839: fabrics of cotton containing less than 85% by weight of cotton, fabrics weighing 200 g/m² or less, and fabrics that are not dyed. For instance, plain white or unbleached cotton sheeting weighing under 200 g/m² would be classified elsewhere, as would printed or patterned cotton fabrics. Fabrics made from synthetic or artificial fibers, even if blended with cotton, are also excluded and would fall under different HS chapters, such as Chapter 54 or 55.
What are common classification mistakes for HS 520839?
A common error is misinterpreting the weight threshold of 200 g/m² or overlooking the "dyed" requirement. Importers might incorrectly classify unbleached or printed fabrics under this subheading. Furthermore, confusion can arise with fabrics containing significant blends of other fibers, which, according to General Rule of Interpretation (GRI) 3, would be classified based on the predominant fiber if not specifically provided for. Accurate determination of the fabric's weight and dyeing status is crucial.
How should importers classify products under HS 520839?
The correct procedure for classifying products under HS 520839 involves a systematic approach. Importers and customs brokers must first ascertain the fiber content, confirming it is 85% or more cotton by weight. Next, the fabric's weight per square meter must be accurately determined. Finally, it is essential to verify that the fabric is dyed, not printed or unbleached. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is paramount.
How is the duty calculated for products under HS 520839?
A shipment of 1,000 kilograms of dyed cotton denim fabric, declared at a customs value of $5,000 USD, would attract a US duty. Assuming an MFN duty rate of 10% ad valorem for a similar fabric under HTSUS 5208.39.0000, the duty would be $500 USD (10% × $5,000 USD). This calculation is based on the declared customs value and the MFN rate published in the USITC Harmonized Tariff Schedule, illustrating the ad valorem duty structure for this category.
Which trade agreements reduce duties for HS 520839?
Several free trade agreements may reduce the applicable duty rate for HS 520839, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods from Canada and Mexico. The African Growth and Opportunity Act (AGOA) may also offer duty-free access for eligible products from certain African countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or specific AGOA documentation, depending on the origin country and the importing jurisdiction's requirements.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 5208.39, covering 'other fabrics of cotton, containing 85% or more by weight of cotton, dyed'?
The Most Favored Nation (MFN) duty rate for HS code 5208.39 can vary. For example, the USITC tariff schedule lists a rate of 8.00% ad valorem. The EU TARIC system may show different rates, and the UK Trade Tariff also has its own specific rates. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate. Preferential rates are often available under Free Trade Agreements (FTAs). For instance, rates can be Free for countries like 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, provided the goods meet the rules of origin.
How is the duty calculated for HS code 5208.39 if the import value is $10,000 and the duty rate is 8.00% ad valorem?
The duty is calculated based on the ad valorem rate applied to the customs value of the goods. For an import with a customs value of $10,000 and an 8.00% ad valorem duty rate, the calculation would be: $10,000 (Customs Value) × 0.08 (Duty Rate) = $800 (Import Duty). This calculation assumes no other duties, taxes, or fees apply. Always verify the basis of valuation according to the importing country's customs regulations.
What are the key classification criteria for fabrics to fall under HS code 5208.39?
To be classified under HS code 5208.39, fabrics must meet several criteria. Firstly, they must be woven fabrics of cotton. Secondly, they must contain 85% or more by weight of cotton. Thirdly, the fabric must be dyed. This code specifically covers 'other' dyed woven cotton fabrics that do not meet the specific descriptions of preceding subheadings within 5208 (e.g., plain weave, twill weave, or three-thread twill weave, or four-thread twill weave of the 'herringbone' pattern). The WCO's Harmonized System Explanatory Notes provide detailed guidance on fabric construction and dyeing processes.
What documentation is typically required for importing goods classified under HS code 5208.39?
Commonly required documentation for importing goods under HS code 5208.39 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Depending on the origin and destination, a certificate of origin may be necessary to claim preferential duty rates under trade agreements. Importers should also be prepared to provide technical specifications or fabric swatches if requested by customs authorities to verify the classification, particularly regarding composition (85% cotton) and dyeing.
Which trade agreements commonly offer preferential duty rates for HS code 5208.39, and what is the general requirement to benefit from them?
Several trade agreements offer preferential duty rates, often reducing or eliminating duties for HS code 5208.39. Examples include agreements like the US-Australia Free Trade Agreement, the US-Korea Free Trade Agreement (KORUS), and various EU trade agreements. To benefit from these preferential rates, goods must meet the specific 'rules of origin' defined within each trade agreement. This typically involves demonstrating that the fabric was wholly obtained in the partner country or underwent sufficient transformation within the partner country to qualify. A valid Certificate of Origin issued by the exporting country's competent authority is usually mandatory.