HS 521039 Other fabrics

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What products does HS 521039 cover?

This subheading covers woven fabrics of cotton, containing less than 85% cotton by weight, other than those specifically enumerated in preceding subheadings of heading 5210. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category includes cotton blends where cotton is not the predominant fiber, but the fabric is still classified under Chapter 52 due to its cotton content. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are typically fabrics where cotton is mixed with synthetic or artificial fibers, and the cotton component is significant but not dominant.

What falls outside HS 521039?

The following products are excluded from HS 521039: pure cotton fabrics (classified under other subheadings of 5210), fabrics containing 85% or more cotton by weight (which fall under different HS codes within Chapter 52), and fabrics where cotton is not the predominant fiber and is mixed with other textile materials in proportions that would lead to classification under different chapters (e.g., if synthetic fibers dominate and the fabric is primarily of synthetic fibers, it would be classified elsewhere). For instance, a fabric with 60% polyester and 40% cotton would likely not be classified here if it meets the criteria for synthetic fabrics in Chapter 54.

What are common classification mistakes for HS 521039?

A common error is misinterpreting the "less than 85% cotton by weight" criterion. Importers may incorrectly classify fabrics with a higher cotton content under this subheading, or conversely, classify fabrics with a lower cotton content that should fall under synthetic or other textile chapters. Adherence to General Rule of Interpretation (GRI) 3(b) for mixtures and composite goods is crucial, as is accurately determining the fiber content by weight, which is the primary determinant for classification within Chapter 52 and its subheadings.

How should importers classify products under HS 521039?

The correct procedure for classifying fabrics under HS 521039 involves a multi-step process. First, confirm the fiber content by weight, ensuring cotton is present but constitutes less than 85% of the total weight. Second, verify that the fabric is a woven material. Third, consult the official tariff schedule of the importing country (e.g., USITC HTS, UK Trade Tariff) to ensure no other specific subheading within heading 5210 or other chapters more accurately describes the product based on its specific characteristics or composition. Always rely on the most detailed description available.

How is the duty calculated for products under HS 521039?

A shipment of 1,000 square meters of a cotton-polyester blend fabric (less than 85% cotton) declared at a customs value of $2,500 USD would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value: 5.0% × $2,500 USD = $125.00. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 5210.39.20.

Which trade agreements reduce duties for HS 521039?

Several free trade agreements may reduce the applicable duty rate for HS 521039, 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. The EU-Vietnam Free Trade Agreement (EVFTA) may also offer preferential rates, potentially Free, for fabrics originating from Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a EUR.1 movement certificate for EU preferences, depending on the specific agreement and jurisdiction.

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