HS 520921 Bleached

```html

What products does HS 520921 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 bleached. According to the World Customs Organization's Harmonized System Nomenclature, this classification is specific to cotton fabrics that have undergone a bleaching process to remove natural colorants, making them white or a uniform light shade. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the material composition, weight, and the specific finishing treatment of bleaching.

What falls outside HS 520921?

The following products are excluded from HS 520921: cotton fabrics that are not bleached, such as those that are dyed, printed, or unbleached; cotton fabrics weighing 200 g/m² or less; fabrics containing less than 85% cotton by weight, which would fall under Chapter 55 for synthetic fibers or other textile materials; and finished articles made from these fabrics, such as towels or bedding, which are classified in their respective chapters. For instance, printed cotton fabrics of this weight would be classified under HS 520932.

What are common classification mistakes for HS 520921?

A common error is misinterpreting the "bleached" status, confusing it with other finishing processes like mercerizing or optical brightening without a true bleaching treatment. Another mistake involves incorrect weight calculation, leading to classification under HS 5208 (fabrics weighing 200 g/m² or less). Importers may also incorrectly classify blends of cotton with other fibers if the cotton content falls below the 85% threshold, failing to adhere to General Rule of Interpretation (GRI) 3 for mixtures.

How should importers classify products under HS 520921?

The correct procedure for classifying woven cotton fabrics under HS 520921 involves a multi-step verification process. First, confirm the fabric is composed of 85% or more cotton by weight. Second, determine the fabric's weight per square meter, ensuring it exceeds 200 g/m². Third, verify that the fabric has undergone a bleaching process, resulting in a uniform white or light color. Consulting the product's technical specifications and potentially obtaining a sample for laboratory testing is crucial for accurate classification.

How is the duty calculated for products under HS 520921?

A shipment of 1,000 kilograms of bleached 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, the duty would be $425.00 USD (8.5% × $5,000). This calculation is based on the declared value and the MFN rate published in the USITC Harmonized Tariff Schedule for HS 520921.

Which trade agreements reduce duties for HS 520921?

Several free trade agreements may reduce the applicable duty rate for HS 520921. For instance, under the USMCA, fabrics originating from Mexico or Canada may be eligible for a 0% duty rate, requiring a valid Certificate of Origin. Similarly, certain developing countries may benefit from the US Generalized System of Preferences (GSP), potentially offering reduced or free entry, with a GSP Form A typically required. For EU imports, the Economic Partnership Agreements (EPAs) with African, Caribbean, and Pacific countries can also provide preferential access, often requiring an EUR.1 movement certificate.

```