HS 520859 Other fabrics
Quick Answer: Cotton fabrics of a width not exceeding 30 cm, weighing more than 200 g/m², imported under HS 520859, enter the UK and EU at 8.00% ad valorem and the US at 10.3% ad valorem under the Most Favored Nation (MFN) rate. This classification specifically covers other cotton fabrics that do not fall into more specific subheadings within 5208, typically characterized by their weight and width. Importers should note that the US also offers duty-free entry for goods from specific Free Trade Agreement partners. CustomTariffs aggregates this data, highlighting the need for careful verification of origin and applicable preferential rates for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5208590000 | — | — | — |
| 5208591000 | 8.00 % | — | — |
| 5208591011 | 8.00 % | — | — |
| 5208591019 | 8.00 % | — | — |
| 5208591091 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5208591011 | 8.00 % | — | — |
| 5208591019 | 8.00 % | — | — |
| 5208591091 | 8.00 % | — | — |
| 5208599011 | 8.00 % | — | — |
| 5208599091 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 52085920 | 10.3% | Free (14 programs) | — |
| 5208592025 | — | — | ["m²","kg"] |
| 5208592085 | — | — | ["m²","kg"] |
| 5208598020 | — | — | ["m²","kg"] |
| 5208598090 | — | — | ["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 5208.59?
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 520859 cover?
This subheading covers "Other fabrics" of cotton, of a weight not exceeding 200 g/m², not containing synthetic or artificial filaments. According to 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, this category encompasses woven fabrics of cotton that do not fall into more specific subheadings within heading 5208. These are typically plain weave, twill weave, or satin weave fabrics, often unfinished or processed in ways not specified elsewhere, provided they meet the weight and fiber composition criteria.
What falls outside HS 520859?
The following products are excluded from HS 520859: fabrics of cotton weighing more than 200 g/m², fabrics containing synthetic or artificial filaments, and fabrics that are specifically classified under other subheadings of heading 5208, such as printed, dyed, or finished fabrics with specific treatments. For instance, finished bed linen or apparel fabrics, even if made of cotton and meeting the weight criteria, would be classified elsewhere. Also excluded are knitted or crocheted fabrics of cotton, which fall under Chapter 60.
What are common classification mistakes for HS 520859?
A common error is misinterpreting the "other fabrics" designation. Importers may incorrectly classify fabrics that have undergone specific finishing processes, such as mercerization, sanforizing, or permanent press treatments, under this subheading when they should be classified under more specific provisions within heading 5208 or even other headings if the finishing imparts distinct characteristics. Adherence to General Interpretative Rule 3(c) and the specific notes within Chapter 52 is crucial to avoid misclassification.
How should importers classify products under HS 520859?
The correct procedure for classifying products under HS 520859 involves a systematic approach. Importers and customs brokers must first determine the fiber content, confirming it is 100% cotton. Next, verify the weight per square meter, ensuring it does not exceed 200 g/m². Finally, examine the weave and any finishing treatments. If the fabric is a woven cotton fabric meeting these criteria and is not otherwise specifically provided for in heading 5208 or other chapters, then 5208.59 is the appropriate classification.
How is the duty calculated for products under HS 520859?
A shipment of 1,000 kilograms of plain weave cotton fabric, weighing 150 g/m², declared at a customs value of $5,000 USD, would attract a US duty of $175.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared value: 3.5% × $5,000 USD = $175.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 5208.59.0000.
Which trade agreements reduce duties for HS 520859?
Several free trade agreements may reduce the applicable duty rate for HS 520859, 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. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free rates for eligible goods from certain developing countries. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required, depending on the specific agreement and importing country's regulations.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 5208.59, covering 'Other fabrics' of cotton, weighing more than 200 g/m²?
The Most Favored Nation (MFN) duty rate for HS code 5208.59 is generally 8.00% ad valorem. However, preferential rates are available under various trade agreements. For example, goods originating 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 others may receive a Free rate of duty. It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment, including the necessary proof of origin.
How is the import duty for HS code 5208.59 calculated, and can you provide an example?
The duty for HS code 5208.59 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For instance, if a shipment of cotton fabric classified under 5208.59 has a declared customs value of $10,000 USD and the applicable MFN duty rate is 8.00%, the calculated duty would be $10,000 USD × 0.08 = $800 USD. Always ensure the customs value is determined according to the importing country's valuation rules.
What are the key classification criteria to ensure fabric falls under HS code 5208.59?
HS code 5208.59 falls under 'Other fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m²'. To classify correctly, importers must verify that the fabric is primarily composed of cotton (85% or more by weight), that its weight exceeds 200 grams per square meter, and that it is not specifically classified under other subheadings within 5208 (e.g., printed, dyed, or of a specific weave). Documentation such as a manufacturer's declaration or laboratory test results confirming fiber content and weight is highly recommended.
Which trade agreements commonly offer preferential duty rates for HS code 5208.59, and what documentation is typically required?
Several trade agreements can provide preferential duty rates, often a Free rate, for HS code 5208.59. Prominent examples include agreements with Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG). To claim preferential treatment, importers must possess a valid Certificate of Origin (or equivalent declaration as stipulated by the specific trade agreement) issued by the exporter, demonstrating that the goods meet the rules of origin criteria of the agreement.
Are there any specific documentation requirements beyond a Certificate of Origin for importing fabrics under HS code 5208.59?
Beyond a Certificate of Origin for preferential duty claims, importers should be prepared to provide commercial documentation such as a commercial invoice, packing list, and bill of lading. Depending on the importing country's regulations and the nature of the goods, additional documents might be required. These could include a manufacturer's declaration confirming fiber content and weight, especially if the customs authority questions the classification. Compliance with any specific labeling or safety standards mandated by the importing country for textiles is also essential.