HS 521142 Denim
Quick Answer: Denim imported under HS 521142 enters the UK and EU at 8.00% ad valorem, and the US at 25.9% ad valorem under the Most Favored Nation (MFN) rate. This classification specifically covers denim fabric, which is a sturdy cotton twill textile characterized by its warp-faced weave, typically dyed indigo on the warp and white on the weft. This distinct construction gives denim its characteristic blue color and diagonal ribbing. Importers should be aware of potential preferential duty rates available in the US for goods originating from specific Free Trade Agreement partner countries. According to CustomTariffs data, careful consideration of origin is crucial for optimizing duty payments.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5211420000 | 8.00 % | — | — |
| 5211420010 | 8.00 % | — | — |
| 5211420090 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5211420000 | 8.00 % | — | — |
| 5211420010 | 8.00 % | — | — |
| 5211420090 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 52114200 | 8.1% | Free (14 programs) | — |
| 5211420020 | — | — | ["m²","kg"] |
| 5211420040 | — | — | ["m²","kg"] |
| 5211420060 | — | — | ["m²","kg"] |
| 5211420080 | — | — | ["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 5211.42?
Imports of Denim 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 521142 cover?
This subheading covers denim, a sturdy cotton twill textile, typically woven with indigo-dyed warp threads and white weft threads, resulting in a characteristic blue and white striped appearance on the reverse. As per the World Customs Organization's Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC HTS and EU TARIC, this classification applies to woven fabrics of cotton, containing 85% or more cotton by weight, weighing more than 200 g/m², and specifically identified as denim, often characterized by its diagonal ribbing pattern and blue coloration.
What falls outside HS 521142?
The following products are excluded from HS 521142: cotton fabrics not meeting the 85% cotton content, fabrics weighing less than or more than the specified thresholds, non-denim twill weaves, and denim made from synthetic fibers or blends where cotton is not the predominant component. For instance, 100% polyester twill fabrics, cotton fabrics weighing 190 g/m², or denim with significant elastane content exceeding 15% would be classified under different headings, such as 5407 for synthetic fabrics or other cotton fabric headings if they don't meet the specific denim criteria.
What are common classification mistakes for HS 521142?
A common error is misinterpreting the weight and cotton content requirements. Importers may incorrectly classify denim fabrics that are lighter than 200 g/m² or contain less than 85% cotton by weight under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. For example, a denim-like fabric with 10% elastane might be mistakenly classified here instead of under a heading for cotton fabrics mixed with artificial or synthetic fibers if the elastane content is significant.
How should importers classify products under HS 521142?
The correct procedure for classifying denim involves verifying the fabric's composition, weight, and weave structure. Importers and customs brokers must consult the product's technical specifications, including the percentage of cotton by weight (must be ≥ 85%), the fabric's weight per square meter (must be > 200 g/m²), and confirm it is a twill weave characteristic of denim. Cross-referencing with the official tariff schedule of the importing country, such as the USITC HTS or EU TARIC, is crucial to ensure accurate classification and avoid discrepancies.
How is the duty calculated for products under HS 521142?
A shipment of 1,000 square meters of 100% cotton denim fabric, weighing 300 g/m² (total weight 300 kg), declared at a customs value of $5,000 USD, would attract a US duty of $750. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) rate of 15% ad valorem, applied to the declared customs value: 15% × $5,000 = $750. Note that specific duties based on weight may also apply in some jurisdictions.
Which trade agreements reduce duties for HS 521142?
Several free trade agreements may reduce the applicable duty rate for HS 521142, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying denim originating from Mexico or Canada. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free entry for denim from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and originating country.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 521142 (Denim)?
The Most Favored Nation (MFN) duty rate for HS 521142 is 8.00% ad valorem. However, preferential duty rates may apply under various trade agreements. For example, goods originating from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Singapore (SG) may be eligible for duty-free entry (Free). It is crucial to consult the specific trade agreement and verify the rules of origin for your shipment. Always refer to the latest tariff schedules from official sources like the USITC for the most current rates.
What are the classification criteria for HS code 521142 (Denim)?
HS code 521142 specifically covers 'Denim' woven fabrics of cotton, containing less than 20% synthetic or artificial staple fibers by weight, and weighing more than 200 g/m². Key classification criteria include: 1. Fiber content: Primarily cotton. 2. Weave: Twill weave, characterized by diagonal parallel ribs. 3. Weight: Exceeding 200 grams per square meter. 4. Color: Typically indigo-dyed warp yarns and unbleached or differently dyed weft yarns, creating the characteristic blue and white appearance. Misclassification can occur if the fabric does not meet these specific criteria, such as a different weave structure or weight.
How is the import duty for HS code 521142 calculated, and can you provide an example?
The import duty for HS code 521142 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 8.00% and you import 1,000 square meters of denim valued at $5,000 USD, the duty calculation would be: Duty = Value × Duty Rate = $5,000 USD × 8.00% = $400 USD. If the duty were based on weight and a specific rate applied (e.g., $0.50 per kg), and the shipment weighed 300 kg, the duty would be 300 kg × $0.50/kg = $150 USD. Always confirm the applicable duty basis (ad valorem, specific, or compound) with the official tariff schedule.
What documentation is typically required for importing denim under HS code 521142?
Importing denim under HS code 521142 generally requires standard customs documentation. This includes a commercial invoice detailing the value, quantity, and description of the goods; 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) or a declaration of origin from the exporter is mandatory, demonstrating that the denim meets the rules of origin for that specific agreement. Importers should also be prepared to provide fabric composition and weight details to substantiate the HS classification.
Which common trade agreements offer preferential duty rates for HS code 521142, and how can importers benefit?
Several trade agreements can offer preferential duty rates for HS code 521142. For instance, agreements like the US-Korea Free Trade Agreement (KORUS FTA) or agreements with countries such as Australia, Chile, and Singapore often provide duty-free entry or reduced rates for qualifying denim. To benefit, importers must ensure the denim originates from a country that is a party to the relevant trade agreement and that the goods meet the specific 'rules of origin' defined within that agreement. This typically requires a valid Certificate of Origin. Importers should consult the specific trade agreement text and work with their customs broker to ensure compliance and claim the correct preferential treatment.