HS 521059 Other fabrics
Quick Answer: Cotton fabrics of a width not exceeding 30 cm, not containing synthetic or artificial fibres, other than those of heading 5208, 5209, 5210, or 5211, imported under HS 521059 enter the UK duty-free, the EU at 8.00%, and the US at rates ranging from 10.4% to 32.7%, with duty-free access for certain Free Trade Agreement partners. This classification encompasses woven cotton fabrics that do not fit into more specific categories within Chapter 52, such as those with specific thread counts or compositions. Importers should verify specific rates based on origin and any applicable trade agreements. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5210590000 | 0.00 % | — | — |
| 5210590010 | 0.00 % | — | — |
| 5210590090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5210590000 | 8.00 % | — | — |
| 5210590010 | 8.00 % | — | — |
| 5210590090 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 52105960 | 10.4% | Free (14 programs) | — |
| 5210596020 | — | — | ["m²","kg"] |
| 5210596090 | — | — | ["m²","kg"] |
| 52105980 | 7.8% | Free (14 programs) | — |
| 5210591000 | 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 5210.59?
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 521059 cover?
This subheading covers woven fabrics of cotton, containing less than 85% cotton by weight, predominantly or solely of cotton, and not containing synthetic or artificial fibres, that do not fall under more specific subheadings within heading 5210. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is for "Other" fabrics, meaning it serves as a residual classification for cotton-dominant woven materials not otherwise specified. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide further detail, generally defining these as plain weave or twill weave fabrics where cotton is the principal component, but other fibres may be present in minor quantities.
What falls outside HS 521059?
The following products are excluded from HS 521059: woven fabrics of cotton containing 85% or more cotton by weight, which are classified under more specific subheadings of heading 5210 based on their weave, weight, or specific characteristics. Also excluded are fabrics containing significant proportions of synthetic or artificial fibres, or those that are finished (e.g., printed, dyed, or treated beyond basic preparation). For instance, a 100% cotton denim fabric (often classified under 5209.42) or a cotton blend fabric with over 15% polyester (likely classified in Chapter 55) would not fall into this category.
What are common classification mistakes for HS 521059?
A common error is misinterpreting the "less than 85% cotton by weight" criterion or failing to properly account for the presence of other fibres. General Interpretative Rule 1 (GIR 1) of the Harmonized System mandates classification based on the terms of the headings and any relative section or chapter notes. Importers may incorrectly classify fabrics with a dominant cotton content but a significant percentage of other fibres under this subheading, when they should be classified in chapters pertaining to those other fibres, or under a more specific heading within Chapter 52 if applicable. Overlooking the "predominantly or solely of cotton" requirement can also lead to misclassification.
How should importers classify products under HS 521059?
The correct procedure for classifying woven cotton fabrics under HS 521059 involves a multi-step analysis. First, determine the fibre content by weight, ensuring cotton is the predominant fibre but less than 85% of the total weight. Next, confirm the fabric is woven and not knitted or felted. Then, verify that the fabric does not meet the criteria for more specific subheadings within heading 5210 or other chapters. Reviewing the WCO Explanatory Notes and the specific tariff schedule of the importing country (e.g., USITC HTS, EU TARIC) is crucial for accurate classification.
How is the duty calculated for products under HS 521059?
A shipment of 1,000 square meters of a cotton-dominant woven fabric (less than 85% cotton, not otherwise specified) declared at a customs value of $2,500 USD would attract a US duty of $150.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 6.0% ad valorem (6.0% × $2,500 USD = $150.00). This assumes the fabric does not qualify for any preferential duty rates under trade agreements and is not subject to any specific additional duties or taxes.
Which trade agreements reduce duties for HS 521059?
Several free trade agreements may reduce the applicable duty rate for HS 521059, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for originating goods from Canada and Mexico. The African Growth and Opportunity Act (AGOA) may also offer duty-free access for eligible products from qualifying sub-Saharan African countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific AGOA declaration, depending on the origin country and the specific provisions of the agreement.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 521059, covering 'other fabrics' of cotton?
The Most Favored Nation (MFN) duty rate for HS code 521059 can vary. For example, the United States applies a rate of 8.00% ad valorem. The European Union's TARIC system may show different rates depending on specific product characteristics and origin. Always consult the most current tariff schedule for your destination country. For instance, the UK Trade Tariff lists a rate of 3.5% ad valorem for this code.
How is the import duty for HS code 521059 calculated, and can you provide an example?
The duty is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if importing fabric under HS 521059 into the United States with a declared value of $10,000 and an MFN duty rate of 8.00%, the duty would be calculated as: $10,000 (value) × 0.08 (duty rate) = $800.00. Some countries may also apply specific duties based on weight or other units, so it's crucial to verify the applicable duty basis.
What are the classification criteria for fabrics to fall under HS code 521059 ('other fabrics')?
HS code 521059 is a residual category within Chapter 52 (Cotton). It applies to woven fabrics of cotton, containing less than 85% cotton by weight, mixed mainly or solely with man-made staple fibres, and not exceeding 700 g/m². Fabrics that do not meet the specific criteria of preceding subheadings within 5210 (e.g., specific weaves, thread counts, or compositions) will be classified here. Verification often involves checking the fabric's composition, weight, and weave against the definitions in the relevant chapter and heading notes of the Harmonized System.
Which trade agreements offer preferential duty rates for HS code 521059?
Several trade agreements can provide reduced or zero duty rates for HS code 521059. For example, under the USMCA, fabrics originating from Canada or Mexico may be eligible for duty-free entry. The USITC tariff schedule often lists preferential rates for countries like 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 under specific trade pacts, often showing a 'Free' rate. Importers must ensure they meet the rules of origin requirements for each agreement to claim preferential treatment.
What documentation is typically required when importing fabrics under HS code 521059?
Standard import documentation for HS code 521059 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, for preferential duty rates, a Certificate of Origin demonstrating that the goods meet the rules of origin for a specific trade agreement is mandatory. Depending on the importing country and the nature of the fabric, additional declarations regarding composition, weight, or compliance with specific standards (e.g., flammability) may be required by customs authorities.