HS 521049 Other fabrics
Quick Answer: Cotton fabrics of a weight not exceeding 200 g/m², not containing synthetic or artificial fibres, imported under HS 521049 enter the UK duty-free, the EU at 8.00%, and the US at rates varying from 10% to 29.7% or duty-free for specific trade agreements. This classification specifically covers "other fabrics" within this weight and composition category, meaning those not explicitly defined in preceding subheadings of 5210. Significant trade considerations include the substantial duty rate differences between major markets, particularly the higher US tariffs compared to the EU and UK. Importers and customs brokers should consult detailed tariff schedules, such as those available through CustomTariffs, to verify applicable rates based on origin and specific trade agreements.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5210490010 | 0.00 % | — | — |
| 5210490090 | 0.00 % | — | — |
| 5210490000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5210490000 | 8.00 % | — | — |
| 5210490010 | 8.00 % | — | — |
| 5210490090 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5210494010 | — | — | ["m²","kg"] |
| 5210491000 | 10% | Free (14 programs) | ["m²","kg"] |
| 5210492000 | 10% | Free (14 programs) | ["m²","kg"] |
| 52104940 | 10% | Free (14 programs) | — |
| 5210494020 | — | — | ["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 5210.49?
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 521049 cover?
This subheading covers woven fabrics of cotton, containing less than 85% by weight of cotton, whether or not in pieces, not ornamented, and not knitted or crocheted, that do not fall under more specific subheadings within heading 5210. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category encompasses cotton blends where cotton is not the predominant fiber by weight, and the fabric is not further processed or decorated. For example, a blend of cotton and polyester, where cotton constitutes less than 85% of the weight, would be classified here if it meets the other criteria of heading 5210.
What falls outside HS 521049?
The following products are excluded from HS 521049: woven fabrics of cotton containing 85% or more by weight of cotton (which are classified under other subheadings of 5210), ornamented fabrics, knitted or crocheted fabrics of cotton, and fabrics made from man-made fibers or other vegetable fibers. For instance, a 100% cotton denim fabric would be classified elsewhere within heading 5210, and a cotton jersey knit fabric would fall under Chapter 60. Fabrics with embroidery or other embellishments are also excluded.
What are common classification mistakes for HS 521049?
A common error is misinterpreting the fiber content percentage, leading to incorrect classification. General Interpretative Rule (GIR) 1 states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Importers may mistakenly classify a fabric containing 85% or more cotton under this subheading, or conversely, classify a cotton blend with less than 85% cotton under a subheading for predominantly cotton fabrics. Accurate fiber composition analysis is crucial.
How should importers classify products under HS 521049?
The correct procedure for classifying products under HS 521049 involves a multi-step process. First, determine the fiber content by weight. If cotton is less than 85% by weight, and the fabric is woven, not ornamented, and not knitted or crocheted, then it falls within the scope of heading 5210. Next, consult the specific subheadings under 5210 to ensure it does not meet the criteria for a more specific classification. Referencing the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC database, is essential.
How is the duty calculated for products under HS 521049?
A 100-meter bolt of a cotton-polyester blend fabric (containing 70% cotton, 30% polyester) weighing 1.5 kilograms and declared at a customs value of $200 USD would attract a US Most Favored Nation (MFN) duty of $12.00. This is calculated using the MFN rate of 8% ad valorem, applied to the customs value: 8% × $200 USD = $16.00. This calculation is based on the USITC Harmonized Tariff Schedule, which often uses ad valorem rates for such fabrics.
Which trade agreements reduce duties for HS 521049?
Several free trade agreements may reduce the applicable duty rate for HS 521049, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, fabrics originating from Mexico or Canada may be eligible for a duty rate of Free, provided they meet the Rules of Origin. For example, a fabric manufactured in Mexico and accompanied by a valid USMCA certification of origin would enter the US duty-free. Documentation required typically includes a self-certified origin statement on the commercial invoice or a separate certificate.
```Which HS Codes Are Related?
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FAQ
What are the general import duty rates for HS code 521049, covering 'other fabrics' of cotton, not containing synthetic staple fibers?
The Most Favored Nation (MFN) duty rate for HS code 521049 can vary significantly depending on the importing country. For example, the United States applies a duty rate of 8.00% ad valorem. The European Union, under TARIC, may have different rates depending on specific subheadings and origin. The United Kingdom's Trade Tariff also lists specific rates. It is crucial to consult the specific tariff schedule of the destination country for the definitive rate applicable to your shipment.
What specific criteria distinguish HS code 521049 ('other fabrics') from other cotton fabric classifications?
HS code 521049 falls under 'Other fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made staple fibres, of a weight not exceeding 200 g/m2'. This means the fabric must be primarily composed of cotton but also contain man-made staple fibers, and its weight must not exceed 200 grams per square meter. Fabrics that are 100% cotton, or contain different fiber compositions, or exceed the weight limit, would be classified under different HS codes within Chapter 52.
Which trade agreements offer preferential duty rates for HS code 521049, and what documentation is needed?
Several trade agreements can provide preferential duty rates for HS code 521049. For instance, under agreements like the USMCA (United States-Mexico-Canada Agreement), CAFTA-DR (Dominican Republic-Central America Free Trade Agreement), or specific bilateral agreements, originating goods may enter duty-free or at a reduced rate. To claim these preferential rates, importers typically need a Certificate of Origin (COO) or a declaration of origin from the exporter, demonstrating that the goods meet the rules of origin stipulated in the respective trade agreement. Always verify the specific requirements of the applicable trade agreement.
How is the import duty for HS code 521049 calculated, and can you provide an example?
The duty for HS code 521049 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 8.00% and you are importing fabric with a customs value of $10,000 USD, the duty would be calculated as: 8.00% of $10,000 = $800 USD. Some countries might also have specific additional duties or taxes (like excise duties or VAT) that are applied on top of the customs duty.
What are the common documentation requirements for importing goods classified under HS code 521049?
Standard documentation for importing fabrics under HS code 521049 typically includes a commercial invoice detailing the description, quantity, unit price, and total value of the goods. A packing list is also essential, outlining the contents of each package. A Bill of Lading (for sea freight) or Air Waybill (for air freight) serves as the contract of carriage. Depending on the origin and destination, a Certificate of Origin may be required to claim preferential tariff treatment. Some countries may also require specific textile declarations or certifications to ensure compliance with import regulations.