HS 520942 Denim
Quick Answer: Denim imported under HS 520942 enters the UK at 8.00% ad valorem, the EU at 8.00% ad valorem, and the US at 8.4% ad valorem under the Most Favored Nation (MFN) rate. This classification specifically covers denim fabric, which is characterized by its warp-faced twill weave, typically made from cotton, and dyed indigo on the warp threads. While the MFN rates are consistent across these major markets, importers should be aware that the US offers preferential duty-free entry for denim originating from certain Free Trade Agreement partner countries. CustomTariffs aggregates this information, highlighting the importance of verifying specific origin-based duty rates for optimal trade compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5209420000 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5209420000 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 52094200 | 8.4% | Free (14 programs) | — |
| 5209420020 | — | — | ["m²","kg"] |
| 5209420040 | — | — | ["m²","kg"] |
| 5209420060 | — | — | ["m²","kg"] |
| 5209420080 | — | — | ["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 5209.42?
Imports of Denim 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 520942 cover?
This subheading covers denim fabric, a sturdy cotton warp-faced textile, typically woven with a blue warp and white weft, as defined by the World Customs Organization's Harmonized System (WCS HS) nomenclature. Specifically, it pertains to woven fabrics of cotton, containing 85% or more by weight of cotton, of a weight exceeding 200 g/m², and of a plain weave, which are dyed indigo. Official definitions from the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the characteristic indigo dyeing and cotton composition.
What falls outside HS 520942?
The following products are excluded from HS 520942: denim fabrics that do not meet the 85% cotton content requirement, those weighing 200 g/m² or less, or those not dyed indigo. Fabrics of other fibers, such as polyester blends, or those with different weaves (e.g., twill weave, which is characteristic of some denims but not exclusively classified here) will be classified under different subheadings. For instance, non-indigo dyed cotton fabrics of similar weight and weave would fall under HS 5209.41.
What are common classification mistakes for HS 520942?
A common error is misinterpreting the weight requirement or the indigo dyeing specification. Importers may incorrectly classify denim-like fabrics that are not dyed indigo or that fall below the 200 g/m² weight threshold under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Failing to verify the exact weight and indigo dyeing status, as per the WCO HS Explanatory Notes, leads to misclassification.
How should importers classify products under HS 520942?
The correct procedure for classifying denim fabric under HS 520942 involves a multi-step verification process. First, confirm the fabric is woven and composed of cotton. Second, ascertain that the cotton content by weight is 85% or more. Third, verify the fabric's weight, ensuring it exceeds 200 g/m². Fourth, confirm that the fabric is dyed indigo. Finally, consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, to ensure all criteria align with the subheading's description.
How is the duty calculated for products under HS 520942?
A shipment of 1,000 kilograms of indigo-dyed denim fabric, weighing 300 g/m², with a declared customs value of $5,000 USD, would attract a US duty of $750.00. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) for HS 5209.42 (15% × $5,000 USD = $750.00). This rate applies if no preferential trade agreement is invoked.
Which trade agreements reduce duties for HS 520942?
Several free trade agreements may reduce the applicable duty rate for HS 520942, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying denim originating from Canada or Mexico. For denim originating from the United Kingdom, preferential duty rates may be available under the UK-US Free Trade Agreement (if enacted) or similar bilateral agreements. Documentation typically required includes a USMCA Certificate of Origin for North American trade or a EUR.1 movement certificate for EU preferences, depending on the specific agreement and origin country.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 520942 (Denim)?
The Most Favored Nation (MFN) duty rate for HS code 520942, which covers denim of cotton, containing 70% or more by weight of cotton, of a weight exceeding 200 g/m², is typically 8.00% ad valorem. However, preferential duty rates are available for goods originating from countries with trade agreements with the importing country. For example, under certain agreements, duty rates can be Free (e.g., Australia, Bahrain, Chile, Colombia, Israel, Jordan, South Korea, Morocco, Oman, Peru, Singapore). It is crucial to consult the specific tariff schedule of the importing country for the applicable rate based on the origin of the goods. The EU TARIC and UK Trade Tariff provide detailed information for these regions, while the USITC Harmonized Tariff Schedule is the primary source for the United States.
How is the duty for HS 520942 calculated? Can you provide an example?
The duty for HS code 520942 is typically calculated on an ad valorem basis, meaning it's a percentage of the value of the imported goods. For instance, if the MFN duty rate is 8.00% and you import 1,000 square meters of denim valued at $5,000 USD, the duty calculation would be: $5,000 (value) × 8.00% (duty rate) = $400 USD. Some tariffs may also include specific duties (per unit) or a combination of ad valorem and specific duties, depending on the importing country's regulations and the specific product details. Always confirm the calculation method with the official tariff schedule.
What are the classification criteria for denim under HS code 520942?
HS code 520942 specifically classifies 'denim' within the broader category of woven fabrics of cotton. The key criteria for classification under 520942 are: 1. Material: The fabric must be made of cotton. 2. Weight: It must weigh more than 200 grams per square meter (g/m²). 3. Cotton Content: It must contain 70% or more cotton by weight. 4. Construction: Denim is typically a twill weave fabric, often characterized by its indigo-dyed warp yarns and white weft yarns, though this specific weave characteristic is implicitly covered by the term 'denim' at this level of detail. Importers must ensure their product meets these weight and cotton content thresholds.
What documentation is typically required for importing denim under HS code 520942?
When importing denim under HS code 520942, standard customs documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to benefit from preferential duty rates under trade agreements, an accurate Certificate of Origin (COO) is essential. This document must attest that the denim originates from a country that is a party to the relevant trade agreement. Depending on the importing country and the specific nature of the fabric, additional documentation such as a textile declaration or compliance certificates might be requested to verify material content and origin. Always verify specific requirements with the customs authority of the destination country.
Which major trade agreements offer preferential duty rates for HS 520942?
Several major trade agreements provide preferential duty rates, often leading to duty-free entry, for goods classified under HS code 520942 (Denim). Examples include agreements between the United States and countries like Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Panama (PA), and Singapore (SG). The European Union also has numerous trade agreements that may offer reduced or zero duties for denim originating from partner countries, detailed in the EU TARIC system. Similarly, the UK Trade Tariff outlines preferential rates for goods from countries with which the UK has trade agreements post-Brexit. Importers must ensure they have the correct documentation, such as a Certificate of Origin, to claim these benefits.