HS 520852 Plain weave, weighing more than 100 g/m2
Quick Answer: Cotton fabrics weighing more than 100 g/m2, woven in a plain weave, enter the UK and EU at 8.00% ad valorem. In the United States, this classification faces a more varied tariff landscape, with rates ranging from 3% to 38.5% ad valorem, and duty-free entry for goods originating from specific Free Trade Agreement partner countries. This HS code specifically covers plain weave cotton fabrics that are not printed or colored, and exceed a specific weight threshold, distinguishing them from lighter cotton materials. Importers should consult detailed tariff schedules, such as those available through CustomTariffs, to determine the precise duty applicable based on origin and specific fabric characteristics.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5208520000 | 8.00 % | — | — |
| 5208520011 | 8.00 % | — | — |
| 5208520019 | 8.00 % | — | — |
| 5208520091 | 8.00 % | — | — |
| 5208520099 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5208520011 | 8.00 % | — | — |
| 5208520019 | 8.00 % | — | — |
| 5208520091 | 8.00 % | — | — |
| 5208520000 | 8.00 % | — | — |
| 5208520099 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5208521000 | 3% | Free (17 programs) | ["m²","kg"] |
| 5208524020 | — | — | ["m²","kg"] |
| 520852 | — | — | — |
| 5208523020 | — | — | ["m²","kg"] |
| 5208523035 | — | — | ["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 5208.52?
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 520852 cover?
This subheading covers woven fabrics of cotton, specifically those of plain weave, which weigh more than 100 grams per square meter but not more than 200 grams per square meter. According to the World Customs Organization's Harmonized System Nomenclature, this category is defined by its construction (plain weave) and weight. For example, certain types of cotton sheeting, percale, and lightweight canvas fall under this classification, provided they meet the specified weight criteria as detailed in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database.
What falls outside HS 520852?
The following products are excluded from HS 520852: cotton fabrics that are not of a plain weave, such as twill or satin weaves; fabrics weighing 100 grams per square meter or less, or more than 200 grams per square meter; and fabrics made from blends of cotton with other fibers, unless cotton is the predominant component and the fabric otherwise meets the criteria. For instance, heavy denim (typically over 200 g/m²) or fine voile (under 100 g/m²) would be classified elsewhere, as would printed or dyed cotton fabrics that are specifically provided for in other subheadings.
What are common classification mistakes for HS 520852?
A common error is misinterpreting the weight requirement, leading to classification under subheadings for lighter or heavier fabrics. Another mistake involves overlooking the "plain weave" specification, classifying fabrics with other weaves like twill or satin under this code. This often occurs when importers rely solely on general product descriptions without verifying the weave structure and precise weight per square meter. Adherence to General Rule of Interpretation (GRI) 1, which emphasizes the Section and Chapter Notes and the headings and subheadings, is crucial for accurate classification.
How should importers classify products under HS 520852?
The correct procedure for classifying cotton fabrics under HS 520852 involves a multi-step verification process. Importers and customs brokers must first confirm the fiber content is predominantly cotton. Second, they must ascertain the weave structure is a plain weave. Third, and critically, they must accurately determine the fabric's weight per square meter, ensuring it falls within the range of more than 100 g/m² but not more than 200 g/m². Consulting technical specifications, laboratory analyses, or supplier declarations is essential for this verification.
How is the duty calculated for products under HS 520852?
A bolt of 100% cotton sheeting, weighing 150 g/m², measuring 50 square meters, and declared at a customs value of $200 USD would attract a US duty of $10.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.2% ad valorem, applied to the declared customs value ($200 USD × 0.032 = $6.40). However, if the duty were based on weight, for example, at $0.02 per square meter ($0.02/m² × 50 m² = $1.00), the higher of the two would apply. The USITC Harmonized Tariff Schedule (HTS) provides these specific rates.
Which trade agreements reduce duties for HS 520852?
Several free trade agreements may reduce the applicable duty rate for HS 520852, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating cotton fabrics from Mexico or Canada can enter the US duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free entry for originating goods from certain developing countries, typically requiring a GSP Form A. The specific preferential rate and documentation depend on the country of origin and the importing jurisdiction's regulations.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 5208.52?
The Most Favored Nation (MFN) duty rate for HS code 5208.52, which covers 'Cotton fabrics of a width not exceeding 160 cm, containing less than 85% by weight of cotton, carded or combed, plain weave, weighing more than 100 g/m2', is generally 8.00% ad valorem in many jurisdictions. However, preferential rates are available under various trade agreements. For instance, under the Generalized System of Preferences (GSP) or specific Free Trade Agreements (FTAs), duty rates can be as low as Free (e.g., for beneficiaries like Australia (AU), Canada (CA), or the European Union (EU) depending on the specific agreement and origin). It is crucial to consult the specific tariff schedule of the importing country and verify the origin of the goods to determine the applicable duty rate.
How is the duty for HS 5208.52 calculated? Can you provide an example?
The duty for HS code 5208.52 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% ad valorem and you import 1,000 square meters of fabric with a declared customs value of $2,000 USD, the duty would be calculated as follows: Duty = 8.00% of $2,000 USD = 0.08 * $2,000 USD = $160 USD. If specific duties (e.g., per unit) are also applicable, these would be calculated separately and potentially added to the ad valorem duty.
What are the key classification criteria for HS code 5208.52?
To classify goods under HS code 5208.52, the following criteria must be met: 1. The fabric must be made of cotton. 2. It must be of a width not exceeding 160 cm. 3. It must contain less than 85% by weight of cotton (this distinguishes it from fabrics with higher cotton content, which fall under other subheadings like 5208.42 or 5208.51). 4. The weave must be plain. 5. The fabric must weigh more than 100 g/m2. Verification of these characteristics, often through laboratory testing or manufacturer's declarations, is essential for accurate classification.
Which trade agreements commonly offer preferential duty rates for HS 5208.52?
Several trade agreements can provide preferential duty rates for goods classified under HS 5208.52, provided the goods meet the rules of origin. Common examples include agreements between the United States and countries like Australia (AU), Canada (CA) under USMCA, Chile (CL), South Korea (KR), and Singapore (SG). The European Union also has numerous preferential agreements. Importers should consult the specific trade agreement and its associated rules of origin to determine eligibility for preferential treatment, which often results in duty rates of Free or significantly reduced percentages.
What documentation is typically required when importing goods under HS code 5208.52?
When importing goods under HS code 5208.52, standard import documentation is required, which typically includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to claim preferential duty rates under a Free Trade Agreement, a Certificate of Origin (or a declaration of origin on the invoice, depending on the agreement) is mandatory. This document must certify that the goods meet the rules of origin stipulated in the relevant trade agreement. Accurate product descriptions, including fabric composition, weave type, and weight, are also vital for customs clearance.