HS 521132 3-thread or 4-thread twill, including cross twill
Quick Answer: Cotton fabrics weighing more than 100 g/m² but not more than 200 g/m², of yarns of different colors, and containing less than 85% cotton by weight, woven in a 3-thread or 4-thread twill, including cross twill, enter the UK at 8.00%, the EU at 8.00%, and the US at 8.1% under the Most Favored Nation (MFN) rate. Other US rates include Free for certain trade agreement partners and 25.9% for others. This classification is crucial for accurate duty assessment and compliance. CustomTariffs aggregates this data to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5211320000 | 8.00 % | — | — |
| 5211320010 | 8.00 % | — | — |
| 5211320090 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5211320010 | 8.00 % | — | — |
| 5211320090 | 8.00 % | — | — |
| 5211320000 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 52113200 | 8.1% | Free (14 programs) | — |
| 5211320020 | — | — | ["m²","kg"] |
| 5211320040 | — | — | ["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 5211.32?
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 521132 cover?
This subheading covers woven fabrics of cotton, containing less than 85% cotton by weight, mixed principally or solely with man-made fibres, and weighing more than 200 g/m², specifically those woven in a 3-thread or 4-thread twill weave, including cross twill. According to the World Customs Organization's Harmonized System Nomenclature, twill weaves are characterized by diagonal parallel ribs, and the "3-thread or 4-thread" designation refers to the number of warp or weft threads involved in creating the diagonal pattern. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this specific construction and weight requirement for classification.
What falls outside HS 521132?
The following products are excluded from HS 521132: woven fabrics of cotton not meeting the weight requirement of over 200 g/m², fabrics with a different weave structure (e.g., plain weave or satin weave), fabrics not containing at least 85% cotton by weight mixed principally or solely with man-made fibres, and fabrics where the cotton content is less than 85% and the other fibres are not predominantly man-made. For instance, 100% cotton twill fabrics or cotton-polyester blends weighing under 200 g/m² would be classified elsewhere.
What are common classification mistakes for HS 521132?
A common error is misinterpreting the weave structure or the fibre composition. Importers may incorrectly classify fabrics that are not strictly 3-thread or 4-thread twill, or those that do not meet the minimum 85% cotton content requirement when mixed with man-made fibres. Furthermore, failing to consider the weight per square meter (over 200 g/m²) is a frequent oversight, leading to misclassification under other subheadings within heading 5211. Adherence to General Rule of Interpretation (GRI) 1 is crucial for correct classification based on the Section and Chapter Notes.
How should importers classify products under HS 521132?
The correct procedure for classifying products under HS 521132 involves a detailed examination of the fabric's construction, fibre content, and weight. Importers and customs brokers must verify that the fabric is a woven cotton material, containing less than 85% cotton by weight and mixed principally or solely with man-made fibres, and that it weighs over 200 g/m². Crucially, the weave must be confirmed as a 3-thread or 4-thread twill, including cross twill, by consulting technical specifications or laboratory analysis if necessary.
How is the duty calculated for products under HS 521132?
A shipment of 1,000 kilograms of cotton twill fabric, weighing 250 g/m², declared at a customs value of $5,000 USD, would attract a US duty of $300.00. This is calculated using the Most Favored Nation (MFN) duty rate of 6.0% ad valorem applied to the declared value ($5,000 USD × 0.06 = $300.00). This calculation is based on the specific rate published in the USITC Harmonized Tariff Schedule for subheading 5211.32.0000.
Which trade agreements reduce duties for HS 521132?
Several free trade agreements may reduce the applicable duty rate for HS 521132, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods. To claim these preferences, a valid USMCA Certificate of Origin or a CPTPP Certificate of Origin is typically required, depending on the origin country and the specific agreement's provisions.
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FAQ
What are the typical import duty rates for HS code 521132, and how do preferential trade agreements impact them?
For HS code 521132, which covers '3-thread or 4-thread twill, including cross twill' of cotton, the standard Most Favored Nation (MFN) duty rate is often around 8.00% ad valorem. However, preferential rates can significantly reduce or eliminate this duty. For example, under trade 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), the duty rate can be Free. Importers should always verify the specific preferential rate applicable based on the country of origin and the relevant trade agreement.
What specific weaving characteristics define fabric under HS code 521132?
HS code 521132 specifically applies to cotton fabrics woven in a '3-thread or 4-thread twill, including cross twill' pattern. A twill weave is characterized by its diagonal parallel ribs or ridges, created by the interlacing of warp and weft yarns. A 3-thread or 4-thread twill indicates that the weft yarn passes under two warp yarns and over one (for 3-thread) or under three warp yarns and over one (for 4-thread), creating a distinct diagonal line. 'Cross twill' refers to a variation where the direction of the diagonal lines changes on the face of the fabric, often creating a herringbone pattern. The key is the specific interlacing pattern and the number of threads involved in the weave structure.
How is the import duty for HS code 521132 calculated, and can you provide an example?
The import duty for HS code 521132 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 8.00% and you import 1,000 square meters of fabric with a declared customs value of $5,000 USD, the duty calculation would be: Duty Amount = Declared Value × Duty Rate. In this example: $5,000 USD × 8.00% = $400 USD. Therefore, the import duty would be $400 USD. If the fabric were subject to a specific duty (e.g., per square meter), the calculation would involve that rate multiplied by the quantity.
What documentation is typically required for importing cotton fabric classified under HS code 521132?
When importing cotton fabric under HS code 521132, standard import documentation is required. This typically includes a commercial invoice detailing the description of goods, quantity, unit price, and total value; a packing list specifying the contents of each package; and a bill of lading or air waybill as proof of shipment. Crucially, to claim preferential duty rates under trade agreements, a Certificate of Origin (COO) issued by the competent authority in the exporting country is mandatory. This COO must certify that the goods meet the rules of origin stipulated in the relevant trade agreement. Importers should also be prepared to provide fabric composition details (e.g., 100% cotton) and potentially weave diagrams or specifications if requested by customs to verify classification.
Are there any specific trade agreements beyond those offering 'Free' entry that commonly affect HS code 521132 imports?
While some trade agreements offer duty-free entry for HS code 521132, other agreements may provide reduced duty rates. For example, the United States has agreements like the Dominican Republic-Central America Free Trade Agreement (CAFTA-DR) which could offer preferential rates for qualifying goods originating from member countries. The European Union's Generalized Scheme of Preferences (GSP) also provides reduced tariffs for goods from certain developing countries. Importers must consult the specific trade agreement between the importing country and the country of origin to determine the applicable preferential duty rate, as these rates can vary significantly and are subject to rules of origin.