HS 520919 Other fabrics

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What products does HS 520919 cover?

This subheading covers other woven fabrics of cotton, containing 85% or more by weight of cotton, not carded or combed, and weighing more than 200 g/m², that do not fall under more specific descriptions within heading 5209. According to the World Customs Organization's Harmonized System Nomenclature, this category is for plain weave fabrics like greige goods or finished fabrics that are not specifically enumerated elsewhere in the heading, ensuring a comprehensive classification for a broad range of cotton textiles. For example, unbleached or bleached plain weave cotton fabrics exceeding 200 g/m² not otherwise specified would be classified here.

What falls outside HS 520919?

The following products are excluded from HS 520919: fabrics containing less than 85% cotton by weight, fabrics that are carded or combed, fabrics weighing 200 g/m² or less, and fabrics specifically classified under other subheadings of heading 5209, such as those with specific weaves or finishes. For instance, denim, corduroy, or fabrics made from cotton blends with significant synthetic fibers would be classified elsewhere. Also excluded are finished articles like towels or bedding, which fall under different chapters.

What are common classification mistakes for HS 520919?

A common error is misinterpreting the "85% or more by weight of cotton" criterion or the weight threshold of "more than 200 g/m²." Importers may incorrectly classify lighter-weight fabrics or those with a lower cotton content under this subheading. Furthermore, failing to consult the Explanatory Notes to the Harmonized System or the specific national tariff schedules (like the USITC HTS or EU TARIC) can lead to misclassification, especially when distinguishing between different types of plain weave cotton fabrics not explicitly defined.

How should importers classify products under HS 520919?

The correct procedure for classifying products under HS 520919 involves a multi-step process. First, determine the fiber content by weight, ensuring it is 85% or more cotton. Second, ascertain the weight per square meter, confirming it exceeds 200 g/m². Third, verify that the fabric is not carded or combed and that it is a woven fabric. Finally, consult the relevant national tariff schedule, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, to confirm that no more specific subheading applies before assigning 520919.

How is the duty calculated for products under HS 520919?

A shipment of 1,000 kilograms of unbleached cotton sheeting, weighing 250 g/m², declared at a customs value of $5,000 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 8.5% ad valorem for HS 520919 as per the USITC Harmonized Tariff Schedule, the duty would be $425.00 USD (8.5% × $5,000 USD). This calculation is based on the declared value and the applicable ad valorem rate, demonstrating the direct relationship between value and duty for this classification.

Which trade agreements reduce duties for HS 520919?

Several free trade agreements may reduce the applicable duty rate for HS 520919, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free rates for eligible products 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 origin country and the specific tariff schedule.

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