HS 520932 3-thread or 4-thread twill, including cross twill

Quick Answer: Cotton fabrics of the type "3-thread or 4-thread twill, including cross twill" imported under HS 520932 enter the UK at 8.00%, the EU at 8.00%, and the US at rates ranging from 8.4% to 20.9%, with certain trade agreements offering duty-free entry. This classification specifically applies to woven cotton fabrics that are heavier than 200 g/m², constructed using a twill weave pattern with either three or four warp threads per weft thread, or a cross twill variation. Importers should be aware of the varying MFN (Most Favored Nation) rates across these major markets and investigate preferential trade agreements for potential duty reductions. CustomTariffs aggregates this information to assist in compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
5209320000 8.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
5209320000 8.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
52093200 8.4% Free (14 programs) —
5209320020 — — ["m²","kg"]
5209320040 — — ["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 5209.32?

Imports of 3-thread or 4-thread twill, including cross twill 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 to Classify This HS Code?

```html

What products does HS 520932 cover?

This subheading covers woven fabrics of cotton, containing 85% or more by weight of cotton, of a weight exceeding 200 g/m², specifically those exhibiting a 3-thread or 4-thread twill weave, including cross twill. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, these fabrics are characterized by their diagonal lines formed by the interlacing of warp and weft threads, with the weave progression creating a distinct diagonal pattern. The inclusion of "cross twill" signifies variations in this diagonal pattern.

What falls outside HS 520932?

The following products are excluded from HS 520932: woven cotton fabrics not meeting the 85% cotton content requirement, those weighing 200 g/m² or less, and fabrics with weaves other than 3-thread or 4-thread twill, such as plain weave (e.g., poplin) or satin weaves. Additionally, fabrics of cotton blended with other fibers where cotton is not the predominant component, or those that are printed, dyed, or finished in a manner that alters their fundamental classification under Heading 5209, would be classified elsewhere. For instance, printed cotton twill would fall under a different subheading.

What are common classification mistakes for HS 520932?

A common error is misinterpreting the weave structure, leading to the classification of non-twill fabrics under this subheading, or vice versa. This often occurs when distinguishing between different types of diagonal weaves or when fabrics have complex weave patterns. Furthermore, failing to accurately determine the cotton content by weight (85% or more) or the fabric's weight (exceeding 200 g/m²) can lead to misclassification, potentially violating 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.

How should importers classify products under HS 520932?

The correct procedure for classifying products under HS 520932 involves a systematic approach: first, confirm the fiber content to ensure it is 85% or more cotton by weight. Second, accurately measure the fabric's weight per square meter to confirm it exceeds 200 g/m². Third, meticulously examine the weave structure to verify it is a 3-thread or 4-thread twill, including cross twill. Importers and customs brokers should consult technical specifications, fabric swatches, and potentially laboratory analysis to confirm these attributes before declaring the goods.

How is the duty calculated for products under HS 520932?

A bolt of 100% cotton twill fabric weighing 250 kg and declared at a customs value of $1,000 USD would attract a US duty of $100.00. This is calculated using the USITC Harmonized Tariff Schedule (HTS) Most Favored Nation (MFN) duty rate of 10% ad valorem (10% × $1,000 USD = $100.00). If the fabric were sold by linear meterage and the rate was specific, for example, $0.50 per square meter, and the bolt contained 1,000 square meters, the duty would be $500.00 ($0.50 × 1,000 m²).

Which trade agreements reduce duties for HS 520932?

Several free trade agreements may reduce the applicable duty rate for HS 520932, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free treatment for goods from designated developing countries. To claim these preferences, importers typically require a certificate of origin or a self-certified origin statement, depending on the specific agreement and originating country, such as Canada, Mexico, or a GSP beneficiary nation.

```

Which HS Codes Are Related?

HS 520952 HS 520922 HS 520912 HS 520943 HS 521032 HS 521132

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 520932, '3-thread or 4-thread twill, including cross twill', in major markets like the US, EU, and UK?

Import duty rates for HS code 520932 vary by country. For example, under the US Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is 8.00% ad valorem. In the European Union, as per the TARIC database, the rate is also 8.00% ad valorem. The UK Trade Tariff lists a rate of 8.00% ad valorem for goods from countries without a preferential trade agreement. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates, as these can change.

How is the '3-thread or 4-thread twill' classification determined for HS code 520932, and what distinguishes it from other cotton fabrics?

HS code 520932 specifically covers woven fabrics of cotton, containing 85% or more by weight of cotton, of a weight exceeding 200 g/m², and which are '3-thread or 4-thread twill, including cross twill'. The key classification criteria are the fiber content (85% or more cotton), the fabric weight (over 200 g/m²), and the weave structure. A twill weave is characterized by its diagonal lines on the face of the fabric, created by the interlacing of warp and weft yarns. A 3-thread twill typically involves three warp yarns and one weft yarn, or vice versa, in its basic weave repeat, resulting in a distinct diagonal pattern. A 4-thread twill has a similar structure with four yarns in the repeat. Cross twill involves a variation in the direction of the diagonal lines. This distinguishes it from plain weaves (like sheeting or percale) or other twill variations not meeting the specific thread count and weight requirements.

What preferential duty rates are available for HS code 520932 under common trade agreements, and how can importers claim them?

Several trade agreements offer preferential duty rates for HS code 520932. For instance, under the US Free Trade Agreements, goods originating from countries like 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 duty-free treatment (Free). To claim these preferential rates, importers must provide a Certificate of Origin (COO) or a declaration of origin from the exporter, demonstrating that the goods meet the rules of origin stipulated in the relevant trade agreement. The specific documentation requirements and rules of origin can be found in the text of each trade agreement and should be verified with customs authorities or a customs broker.

Can you provide a concrete example of how import duty is calculated for HS code 520932?

Certainly. Let's assume an importer is bringing 1,000 square meters of cotton twill fabric classified under HS 520932 into the United States, and the fabric has a declared value of $5,000 USD. The MFN duty rate for this classification in the US is 8.00% ad valorem. The duty calculation would be: Duty = Value × Duty Rate. In this case, Duty = $5,000 USD × 8.00% = $400 USD. Therefore, the import duty payable would be $400 USD. If the fabric were subject to a specific duty (e.g., per kilogram or per square meter), the calculation would involve multiplying that rate by the relevant quantity. However, for HS 520932, the duty is typically ad valorem, based on the value of the goods.

What documentation is typically required for importing goods classified under HS 520932, beyond the commercial invoice and packing list?

For HS code 520932, standard import documentation includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and whether preferential treatment is claimed, additional documents may be required. These can include a Certificate of Origin (especially if claiming preferential duty rates under a Free Trade Agreement), and potentially a textile declaration or specific labeling information to verify fiber content and country of origin. Importers should also be prepared to provide technical specifications or fabric swatches if customs authorities require verification of the weave structure or weight. Consulting the importing country's customs regulations and working with a customs broker are essential steps to ensure all necessary documentation is in order.