HS 521032 3-thread or 4-thread twill, including cross twill
Quick Answer: Cotton fabrics of a width not exceeding 30 cm, woven, of a weight exceeding 200 g/m², and containing 85% or more by weight of cotton, specifically 3-thread or 4-thread twill, including cross twill, imported under HS 521032 enters the UK at 0.00%, the EU at 8.00% ad valorem, and the US at rates varying from Free to 29.7% depending on origin. This classification applies to specific types of cotton twill weaves. Importers should verify preferential duty rates for the US market. CustomTariffs aggregates this data, highlighting significant duty differentials between major trading blocs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5210320090 | 0.00 % | — | — |
| 5210320000 | 0.00 % | — | — |
| 5210320010 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5210320000 | 8.00 % | — | — |
| 5210320010 | 8.00 % | — | — |
| 5210320090 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5210320000 | 10% | Free (14 programs) | ["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 5210.32?
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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 521032 cover?
This subheading covers woven fabrics of cotton, containing less than 85% cotton by weight, mixed principally or solely with man-made staple fibres, and weighing more than 200 g/m², specifically those exhibiting a 3-thread or 4-thread twill weave, including cross twill. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in the USITC Harmonized Tariff Schedule (HTS) and EU TARIC, this classification hinges on the weave structure and the fibre composition, excluding fabrics with simpler weaves or different fibre blends.
What falls outside HS 521032?
The following products are excluded from HS 521032: woven fabrics of cotton that are not primarily cotton, fabrics weighing 200 g/m² or less, fabrics with weaves other than 3-thread or 4-thread twill (such as plain weave or satin weave), and fabrics predominantly composed of other fibres or blends not specified in Heading 5210. For instance, 100% cotton twill fabrics or those with significant wool content would be classified elsewhere, often under different HS headings based on their primary fibre.
What are common classification mistakes for HS 521032?
A common error is misinterpreting the weave structure, confusing a twill weave with other fabric constructions, or incorrectly determining the predominant fibre content when the fabric is a blend. General Interpretative Rule 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial. Importers may also overlook the weight requirement of "more than 200 g/m²," leading to misclassification of lighter twill fabrics.
How should importers classify products under HS 521032?
The correct procedure for classifying products under HS 521032 involves a multi-step analysis. First, determine the fibre composition to confirm it is cotton mixed principally or solely with man-made staple fibres, and that cotton is not less than 85% by weight. Second, verify the fabric's weight exceeds 200 g/m². Third, confirm the weave is a 3-thread or 4-thread twill, including cross twill. Consulting the WCO HS Nomenclature and relevant national tariff schedules like the USITC HTS is essential.
How is the duty calculated for products under HS 521032?
A bolt of cotton-blend twill fabric weighing 250 kg and declared at a customs value of $1,500 USD would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 4.5% ad valorem for this specific fabric under the USITC Harmonized Tariff Schedule, the duty would be $67.50 ($1,500 USD × 0.045). This calculation is based on the declared value, as the ad valorem rate applies to the value of the imported goods.
Which trade agreements reduce duties for HS 521032?
Several free trade agreements may reduce the applicable duty rate for HS 521032, including the United States-Mexico-Canada Agreement (USMCA), which can offer duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may provide reduced or free entry for eligible products from certain developing countries. Documentation required typically includes a USMCA Certificate of Origin or a GSP Form A, depending on the origin country and the specific preferential program.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 521032, specifically for 3-thread or 4-thread twill weave cotton fabric?
For HS code 521032, which covers cotton fabrics of a width not exceeding 30 cm, containing 85% or more by weight of cotton, of a weight exceeding 200 g/m², and specifically described as 3-thread or 4-thread twill, including cross twill, the Most Favored Nation (MFN) duty rate is typically 8.00% ad valorem. However, preferential duty rates may apply under various trade agreements. For example, under agreements 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, the duty rate can be Free (0.00%). It is crucial to consult the specific tariff schedule of the importing country and the relevant trade agreement to determine the applicable rate.
How is the duty for HS code 521032 calculated, and can you provide an example?
The duty for HS code 521032 is generally calculated on an ad valorem basis, meaning it is a percentage of the declared value of the imported goods. For instance, if the MFN duty rate is 8.00% ad valorem and you import fabric valued at $10,000 USD, the duty would be calculated as: $10,000 (Value) × 8.00% (Duty Rate) = $800 USD (Duty Amount). If a specific duty rate is applied (e.g., per unit of weight or measure), the calculation would be based on that quantity. Always confirm the basis of duty calculation (ad valorem, specific, or compound) with the importing country's customs authority.
What are the key classification criteria to ensure fabric falls under HS code 521032?
To classify fabric under HS code 521032, it must meet several criteria: 1. It must be made of cotton, containing 85% or more by weight of cotton. 2. Its weight must exceed 200 g/m². 3. Its width must not exceed 30 cm. 4. Crucially, the weave must be a 3-thread or 4-thread twill, including cross twill. A twill weave is characterized by its diagonal lines on the fabric surface, formed by the progression of the warp and weft yarns. Importers should refer to fabric construction details and potentially obtain a Certificate of Analysis or manufacturer's declaration to confirm these specifications.
Which common trade agreements offer preferential duty rates for HS code 521032?
Several trade agreements provide preferential duty rates, often resulting in Free (0.00%) entry for goods classified under HS code 521032. Common agreements that may offer such benefits include those with Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG). The specific terms and eligibility requirements for preferential treatment, such as rules of origin and the need for a Certificate of Origin, must be verified for each agreement and shipment.
What documentation is typically required for importing goods under HS code 521032, especially when claiming preferential duty rates?
Standard import documentation for HS code 521032 includes a commercial invoice, packing list, and bill of lading or air waybill. To claim preferential duty rates under trade agreements, a Certificate of Origin (COO) is usually mandatory. This document must be issued by the competent authority in the exporting country and attest that the goods meet the rules of origin stipulated in the relevant trade agreement. Some agreements may allow for a declaration of origin on the invoice or other commercial documents, but a formal COO is often preferred or required. Importers should consult the customs regulations of the destination country and the specific trade agreement for precise documentation requirements.