HS 521159 Other fabrics

HS code 521159 covers 'Other fabrics' of cotton, containing less than 85% cotton by weight, mixed primarily or solely with man-made staple fibres, of a weight exceeding 200 g/m². The Most Favored Nation (MFN) duty rate can vary significantly by importing country. For instance, the USITC Harmonized Tariff Schedule may list a rate of 8.00% ad valorem. However, preferential rates under trade agreements can be substantially lower or even free. For example, 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 may enjoy duty-free entry under specific agreements. It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment, which often requires a valid Certificate of Origin.

HS code 521159 falls under Chapter 52 of the Harmonized System, which pertains to cotton. Specifically, 5211 covers 'Cotton fabrics of less than 85% cotton by weight, mixed mainly or solely with man-made staple fibres, weighing more than 200 g/m²'. The 'Other fabrics' designation within 521159 implies that the fabric does not meet the specific descriptions of other subheadings within 5211 (if any exist in the specific tariff schedule being consulted). Key classification criteria include: 1) The cotton content must be less than 85% by weight. 2) The fabric must be a blend where man-made staple fibers are the primary or sole other component. 3) The fabric's weight must exceed 200 grams per square meter. Importers must ensure their product meets all these technical specifications.

Standard import documentation for HS code 521159 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, for preferential duty rates, a Certificate of Origin (COO) is often mandatory, demonstrating that the goods meet the rules of origin for the specific trade agreement. Depending on the importing country and the nature of the fabric, additional documents might be required, such as a declaration of conformity to safety standards or specific textile labeling requirements. Customs brokers should verify the exact documentation needs with the customs authority of the destination country.

The import duty for HS code 521159 is typically calculated as a percentage of the declared customs value (ad valorem) or sometimes a combination of value and weight (compound duty), though ad valorem is more common for this code. For example, if the MFN duty rate is 8.00% ad valorem and a shipment of fabric under HS 521159 has a declared customs value of $10,000 USD, the import duty would be calculated as: $10,000 (Customs Value) × 8.00% (Duty Rate) = $800 USD. If the duty were based on weight, the calculation would involve the rate per unit of weight multiplied by the net weight of the goods. Always confirm the applicable duty calculation method and rate with the official tariff schedule.

Several major trade agreements can significantly reduce or eliminate duties for HS code 521159. For example, the United States has agreements like the Dominican Republic-Central America Free Trade Agreement (CAFTA-DR) and agreements with countries like South Korea (KORUS FTA) and Australia. The European Union's Generalized Scheme of Preferences (GSP) and various Economic Partnership Agreements (EPAs) with African, Caribbean, and Pacific (ACP) countries can also provide preferential access. The UK has its own set of trade agreements post-Brexit. Importers should consult the specific preferential tariff schedules of their importing country to identify applicable agreements and their respective duty rates for HS 521159, ensuring compliance with rules of origin and documentation requirements.