HS 520959 Other fabrics
Quick Answer: Cotton fabrics of a weight exceeding 200g/m², not containing synthetic or artificial fibres, imported under HS 520959, face varied duty rates across major markets. In the UK and EU, the Most Favored Nation (MFN) duty rate is typically 8.00%. The United States presents a more complex scenario, with duty rates ranging from Free for specific Free Trade Agreement partners to 8.4% and 20.9% for other imports. This classification generally covers a broad range of heavier cotton textiles, such as denim, canvas, and twill, that do not fall into more specific subheadings. Importers should verify specific rates based on origin and destination, as CustomTariffs aggregates this data.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5209590011 | 8.00 % | — | — |
| 5209590019 | 8.00 % | — | — |
| 5209590000 | 8.00 % | — | — |
| 5209590091 | 8.00 % | — | — |
| 5209590099 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5209590000 | 8.00 % | — | — |
| 5209590011 | 8.00 % | — | — |
| 5209590019 | 8.00 % | — | — |
| 5209590091 | 8.00 % | — | — |
| 5209590099 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5209590060 | — | — | ["m²","kg"] |
| 52095900 | 8.4% | Free (14 programs) | — |
| 5209590015 | — | — | ["m²","kg"] |
| 5209590025 | — | — | ["m²","kg"] |
| 5209590040 | — | — | ["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 5209.59?
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 520959 cover?
This subheading covers "Other fabrics" of cotton, specifically those woven fabrics of cotton containing 85% or more by weight of cotton, not less than 200 g/m², and not specifically enumerated in preceding subheadings of heading 5209. According to the World Customs Organization's Harmonized System Nomenclature, this category captures a broad range of cotton textiles that do not fit into more specific classifications based on weave, weight, or composition, provided they meet the 85% cotton content and 200 g/m² minimum weight criteria. For instance, certain plain weave or twill weave cotton fabrics exceeding this weight threshold and not otherwise specified would fall here.
What falls outside HS 520959?
The following products are excluded from HS 520959: fabrics of cotton that contain less than 85% cotton by weight, fabrics weighing less than 200 g/m², and any cotton fabrics that are specifically classified under preceding subheadings within heading 5209, such as those with specific weaves like denim or corduroy, or those containing other textile materials in significant proportions. For example, cotton-polyester blends exceeding 15% polyester, or lighter weight cotton canvas, would not be classified here but rather under different HS codes based on their specific composition or weight.
What are common classification mistakes for HS 520959?
A common error is misinterpreting the weight threshold of 200 g/m² or the minimum cotton content of 85%. Importers may incorrectly classify lighter weight cotton fabrics or those with a higher percentage of synthetic fibers under this subheading. Furthermore, failure to consult the specific weave and composition details of the fabric can lead to misclassification, as certain woven cotton fabrics with specific characteristics are enumerated in preceding subheadings of heading 5209, requiring adherence to General Interpretative Rule 3 where applicable.
How should importers classify products under HS 520959?
The correct procedure for classifying products under HS 520959 involves a multi-step process. First, determine the fiber content by weight, ensuring it is 85% or more cotton. Second, verify the fabric's weight, confirming it is at least 200 g/m². Third, examine the weave and any other textile components. Finally, consult the official tariff schedule, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, to ensure the fabric is not specifically provided for in a more precise subheading within heading 5209 or elsewhere.
How is the duty calculated for products under HS 520959?
A shipment of 1,000 kilograms of unbleached cotton sheeting, weighing 250 g/m² and declared at a customs value of $5,000 USD, would attract a US duty of $1,000. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 20% ad valorem, applied to the declared customs value ($5,000 USD × 0.20 = $1,000 USD). Note that if the fabric were valued on a per kilogram basis, the calculation would differ accordingly.
Which trade agreements reduce duties for HS 520959?
Several free trade agreements may reduce the applicable duty rate for HS 520959, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, certain developing countries may benefit from preferential rates under the Generalized System of Preferences (GSP), potentially offering reduced or Free duties. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific jurisdiction and agreement.
```Which HS Codes Are Related?
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FAQ
What are the primary duty rates applicable to HS code 520959, 'Other fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m²'?
The Most Favored Nation (MFN) duty rate for HS code 520959 is typically 8.00% ad valorem. However, specific rates can vary significantly based on the country of origin and applicable trade agreements. For instance, some preferential trade agreements, such as those with 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 offer a duty-free rate (Free). It is crucial to consult the specific tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule or the EU TARIC database, for the definitive rate applicable to your shipment based on its origin.
How is the duty calculated for HS code 520959, and can you provide an example?
The duty for HS code 520959 is generally calculated on an ad valorem basis, meaning it is a percentage of the declared value of the goods. For example, if a shipment of cotton fabric classified under 520959 has a customs value of $10,000 USD and the applicable MFN duty rate is 8.00%, the calculated duty would be $10,000 USD × 0.08 = $800 USD. Some classifications might also have specific duties (e.g., per unit of weight or measure) or a combination of ad valorem and specific duties, so always verify the exact duty calculation method for your specific origin and destination.
What are the key criteria for classifying fabrics under HS code 520959?
HS code 520959 falls under Chapter 52 of the Harmonized System, which covers 'Cotton and articles thereof.' Specifically, 5209 covers 'Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m².' The '59' suffix indicates 'Other fabrics' within this category, meaning fabrics that do not meet the specific descriptions of preceding subheadings (e.g., plain weave, twill weave, or denim). Key classification criteria include the fiber content (at least 85% cotton by weight), the weight of the fabric (exceeding 200 g/m²), and that it is a woven fabric. The 'other' designation means it's for cotton fabrics meeting these criteria that aren't specifically listed elsewhere in 5209.
What documentation is typically required for importing goods under HS code 520959?
Standard import documentation for HS code 520959 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Crucially, to benefit from preferential duty rates under trade agreements, a Certificate of Origin is usually mandatory. This document certifies that the goods meet the rules of origin stipulated by the respective trade agreement. Importers should also be prepared to provide laboratory test reports or manufacturer declarations confirming the fiber content and weight of the fabric if requested by customs authorities to verify classification.
Which common trade agreements offer preferential duty rates for HS code 520959, and how can importers verify eligibility?
Several trade agreements provide preferential duty rates, often including duty-free access, for goods classified under HS code 520959. Examples include agreements with countries like Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG) under various U.S. Free Trade Agreements (FTAs) or similar arrangements in other jurisdictions. To verify eligibility, importers must first confirm that the fabric was manufactured in a country that is a party to an applicable trade agreement. Secondly, they must ensure the fabric meets the specific 'Rules of Origin' outlined in that agreement, which often relate to the origin of the raw cotton and manufacturing processes. A valid Certificate of Origin, issued by the exporter or manufacturer and compliant with the specific FTA's requirements, is essential for claiming preferential treatment. Consulting the official text of the trade agreement and the importing country's customs regulations is vital.