HS 520939 Other fabrics
Quick Answer: Cotton fabrics of a weight exceeding 200 g/m², not containing significant synthetic or artificial fibers, imported under HS 5209.39 enter the UK at 8.00%, the EU at 8.00%, and the US at 8.4% under the Most Favored Nation (MFN) tariff. This classification specifically covers "other fabrics" within this weight category, meaning those not specified elsewhere in heading 5209. Importers should note the significant preferential duty rates available in the US for countries with Free Trade Agreements. According to CustomTariffs data, careful classification is crucial to ensure compliance and leverage potential duty savings.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5209390000 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5209390000 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5209390020 | — | — | ["m²","kg"] |
| 5209390060 | — | — | ["m²","kg"] |
| 5209390080 | — | — | ["m²","kg"] |
| 5209390090 | — | — | ["m²","kg"] |
| 52093900 | 8.4% | Free (14 programs) | — |
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 5209.39?
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 520939 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 dyed, but not of a type specifically enumerated in other subheadings of 5209. According to the World Customs Organization's Harmonized System Nomenclature, this category includes a broad range of dyed cotton textiles that do not fall into more specific classifications, such as those with a particular weave or pattern, or those that are printed or bleached. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system align with this definition, focusing on dyed cotton fabrics meeting the weight and cotton content criteria.
What falls outside HS 520939?
The following products are excluded from HS 520939: cotton fabrics that are not dyed, such as those that are bleached, unbleached, or printed; fabrics made from less than 85% cotton by weight; fabrics weighing 200 g/m² or less; and woven fabrics of cotton that are specifically classified elsewhere within heading 5209, such as those with a plain weave or a twill weave if they meet other specific criteria. For instance, printed cotton fabrics would be classified under a different subheading, and fabrics primarily composed of synthetic fibers, even if dyed, would fall under Chapter 54.
What are common classification mistakes for HS 520939?
A common error is misinterpreting the "dyed" requirement. Importers may mistakenly classify unbleached or bleached cotton fabrics under this subheading, when they should be classified under a different subheading within 5209 or even heading 5208 if the weight criteria are not met. Another mistake involves overlooking the weight threshold of 200 g/m², leading to misclassification of lighter fabrics. Furthermore, confusion can arise with fabrics that are partially dyed or have undergone other finishing processes not considered "dyed" for tariff purposes, potentially violating General Rule of Interpretation (GRI) 3(b) if multiple components are present.
How should importers classify products under HS 520939?
The correct procedure for classifying woven cotton fabrics under HS 520939 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 been dyed. Finally, consult the relevant national tariff schedule, such as the USITC HTS or the EU TARIC, to ensure no more specific subheading applies based on weave, pattern, or other finishing treatments. Importers and customs brokers must maintain detailed product specifications and, if necessary, obtain laboratory analysis.
How is the duty calculated for products under HS 520939?
A shipment of 1,000 kilograms of dyed cotton sheeting, weighing 250 g/m², declared at a customs value of $5,000 USD, would attract a US duty of $750. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared customs value. The calculation is: 15% × $5,000 USD = $750 USD. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 5209.39.0000.
Which trade agreements reduce duties for HS 520939?
Several free trade agreements may reduce the applicable duty rate for HS 520939, including the United States-Mexico-Canada Agreement (USMCA), which can lead to a duty rate of Free for qualifying goods originating from Canada or Mexico. The African Growth and Opportunity Act (AGOA) may also provide duty-free access for eligible products from certain African countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific AGOA certificate of origin, depending on the originating country and the specific provisions of the agreement.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 520939, and how do preferential rates apply?
HS code 520939 covers 'Other fabrics of cotton, containing 85% or more by weight of cotton, unbleached or bleached, weighing more than 200 g/m²'. The standard Most Favored Nation (MFN) duty rate is typically 8.00% ad valorem. However, preferential rates are available under various trade agreements. For example, imports 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 the United States (US) may enter duty-free. It is crucial to verify the specific trade agreement and country of origin to determine the applicable preferential rate. Always consult the latest tariff schedule of the importing country, such as the US HTS or the EU TARIC database, for the most current and accurate duty information.
What are the key classification criteria for HS code 520939?
To be classified under HS code 520939, a fabric must meet several criteria: 1. It must be made of cotton, containing 85% or more by weight of cotton. 2. It must weigh more than 200 g/m². 3. It must be either unbleached or bleached. 4. It must fall under the 'other fabrics' category within heading 5209, meaning it is not specifically listed under other subheadings of 5209 (e.g., plain weave, twill weave, denim). Importers and customs brokers must ensure that the fiber content, weight, and processing (unbleached or bleached) of the fabric are accurately declared and supported by laboratory analysis if required.
What documentation is typically required for importing goods classified under HS code 520939?
For imports under HS code 520939, standard documentation includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a certificate of origin is often required to claim preferential duty rates under trade agreements. Depending on the importing country's regulations and the specific product, laboratory test reports confirming fiber content (85% or more cotton) and weight (more than 200 g/m²) might be requested. Importers should also be prepared to provide fabric swatches or technical specifications if customs authorities require further verification of classification.
How is the import duty calculated for HS code 520939, and can you provide an example?
The import duty for HS code 520939 is typically calculated as a percentage of the declared customs value (ad valorem). For example, if the standard MFN duty rate is 8.00% ad valorem, and a shipment of fabric has a declared customs value of $10,000 USD, the duty would be calculated as follows: Duty = Declared Value × Duty Rate. Duty = $10,000 USD × 8.00% = $800 USD. In some cases, duties may also be assessed based on weight (specific duty) or a combination of value and weight (compound duty), though for 520939 it is predominantly ad valorem. Always confirm the basis of duty calculation with the importing country's customs authority.
Which common trade agreements significantly impact the duty rates for HS code 520939?
Several trade agreements can significantly reduce or eliminate duties for HS code 520939. For instance, the United States has Free Trade Agreements (FTAs) with countries like Australia, Chile, Colombia, Israel, Jordan, Morocco, Oman, Peru, and Singapore, often resulting in duty-free entry for qualifying goods. Similarly, the European Union's Generalized Scheme of Preferences (GSP) and various Economic Partnership Agreements (EPAs) with developing countries can offer reduced duty rates. The UK has its own set of trade agreements post-Brexit. Importers must ensure their goods meet the Rules of Origin stipulated in the relevant trade agreement to benefit from these preferential rates. Consulting the official tariff database of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff) is essential to identify applicable agreements and their specific provisions.