HS 520842 Plain weave, weighing more than 100 g/m2
Quick Answer: Cotton fabrics weighing more than 100 g/m2, in plain weave, imported under HS 520842 enter the UK at 8.00%, the EU at 8.00%, and the US with rates varying from 3% to 38.5% or duty-free for specific trade agreements. This classification specifically covers woven cotton materials that are not printed, bleached, or dyed, and exceed a weight threshold of 100 grams per square meter. Importers should be aware of the significant duty rate disparities, particularly the higher rates in the US for non-preferential trade. According to CustomTariffs data, understanding these variations is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5208420000 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5208420000 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 520842 | — | — | — |
| 5208421000 | 3% | Free (17 programs) | ["m²","kg"] |
| 5208423000 | 8.1% | Free (14 programs) | ["m²","kg"] |
| 5208424000 | 11.4% | Free (14 programs) | ["m²","kg"] |
| 5208425000 | 14.7% | 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 5208.42?
Imports of Plain weave, weighing more than 100 g/m2 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, GSP, and 14 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 520842 cover?
This subheading covers woven fabrics of cotton, containing less than 85% cotton by weight, predominantly or solely of man-made staple fibres, which are of plain weave and weigh more than 100 g/m². According to the World Customs Organization's Harmonized System Nomenclature, this classification is specific to cotton-based fabrics with a particular weave structure and weight, excluding those primarily composed of other materials. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm these criteria.
What falls outside HS 520842?
The following products are excluded from HS 520842: woven fabrics of cotton weighing 100 g/m² or less, fabrics not of plain weave (such as twill or satin weaves), and fabrics where cotton is not the predominant fibre or where the fabric is predominantly of other fibres. For instance, 100% cotton denim (which is typically a twill weave and often exceeds 100 g/m²) would be classified elsewhere, as would lightweight cotton voile or poplin weighing under 100 g/m².
What are common classification mistakes for HS 520842?
A common error is misinterpreting the "predominantly or solely of man-made staple fibres" clause in conjunction with the "containing less than 85% cotton by weight" requirement. Importers may incorrectly classify fabrics that are predominantly cotton but contain a small percentage of man-made fibres, or vice versa, without carefully checking the fibre composition against the specified thresholds. 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 520842?
The correct procedure for classifying woven cotton fabrics under HS 520842 involves a multi-step process. First, determine the fibre content by weight to confirm it contains less than 85% cotton. Second, verify that the fabric is predominantly or solely of man-made staple fibres. Third, confirm the weave is a plain weave. Finally, weigh the fabric to ensure it exceeds 100 g/m². Customs brokers should meticulously review the manufacturer's specifications and laboratory test results to ensure accuracy.
How is the duty calculated for products under HS 520842?
A bolt of 100% cotton sheeting, weighing 150 g/m², with a declared customs value of $500 USD, would attract a US duty of $35.00. This is calculated using the Most Favoured Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared value ($500 USD × 0.07 = $35.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 5208.42.0000, assuming no preferential trade agreements apply.
Which trade agreements reduce duties for HS 520842?
Several free trade agreements may reduce the applicable duty rate for HS 520842, 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 Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for goods from member countries like Vietnam, potentially reducing duties to Free. To claim these preferences, a valid USMCA Certificate of Origin or a CPTPP Certificate of Origin is typically required.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 5208.42?
The import duty rates for HS code 5208.42, which covers 'Cotton fabrics of a width not exceeding 300 cm, containing 85% or more by weight of cotton, of yarns of different colours, plain weave, weighing more than 100 g/m2', vary significantly by country and trade agreement. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 8.00% ad valorem. However, preferential rates under various trade agreements can be lower or even free. For instance, imports from countries like Australia (AU), South Korea (KR), or Singapore (SG) may benefit from a 3% duty rate or be duty-free depending on the specific agreement and origin. The EU TARIC and UK Trade Tariff will list specific rates applicable within those jurisdictions, which may also differ.
How is the duty for HS 5208.42 calculated, and can you provide an example?
The duty for HS code 5208.42 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the imported goods. For example, if the MFN duty rate is 8.00% and you import 1,000 square meters of fabric valued at $5,000 USD, the duty would be calculated as follows: Duty = Value × Duty Rate. Duty = $5,000 × 0.08 = $400 USD. Some countries may also have specific duties based on weight or other metrics, or a combination of ad valorem and specific duties, so it's crucial to consult the specific tariff schedule of the importing country.
What are the key classification criteria for HS code 5208.42?
To classify goods under HS code 5208.42, several criteria must be met. The fabric must be made of cotton, containing 85% or more by weight of cotton. It must be of yarns of different colors, woven in a plain weave. Crucially, the fabric must weigh more than 100 grams per square meter (g/m2). The width of the fabric must not exceed 300 cm. Importers must ensure their documentation accurately reflects these specifications, and customs brokers should carefully verify the fabric composition, weave, weight, and color characteristics against the product's technical specifications.
Which trade agreements commonly offer preferential duty rates for HS 5208.42?
Several trade agreements can provide preferential duty rates for HS code 5208.42. For example, the US has agreements with countries like Australia (AU), South Korea (KR), and Singapore (SG) that may offer reduced duties. The EU has its Generalized Scheme of Preferences (GSP) and numerous Free Trade Agreements (FTAs) with countries worldwide. The UK also has its own set of trade agreements post-Brexit. Importers should investigate if their goods originate from a country that is a party to an applicable trade agreement, as this can significantly reduce or eliminate import duties. Proof of origin, such as a Certificate of Origin, is typically required to claim preferential treatment.
What documentation is typically required for importing goods under HS code 5208.42?
For importing goods classified under HS code 5208.42, standard documentation includes a commercial invoice, packing list, and bill of lading or air waybill. To ensure accurate classification and potentially claim preferential duty rates, additional documentation may be necessary. This could include a Certificate of Origin to prove the goods' nationality for trade agreement purposes, and technical specifications or lab reports detailing the fabric's composition (85% or more cotton), weave (plain weave), color (yarns of different colors), and weight (more than 100 g/m2). Customs brokers should advise importers on the specific requirements of the destination country's customs authority.