HS 521222 Bleached

```html

What products does HS 521222 cover?

This subheading covers woven fabrics of cotton, of a weight exceeding 200 g/m², which have been bleached. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically includes cotton fabrics that have undergone a bleaching process to remove natural colorants, making them white or lighter in shade. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the key criteria are the cotton origin, the woven construction, the weight exceeding 200 g/m², and the bleaching treatment. Examples include bleached cotton sheeting and drills exceeding this weight threshold.

What falls outside HS 521222?

The following products are excluded from HS 521222: woven cotton fabrics weighing 200 g/m² or less, unbleached or dyed cotton fabrics, and cotton fabrics that are printed or otherwise finished beyond simple bleaching. Also excluded are fabrics made from cotton blends where cotton is not the predominant fiber by weight, and fabrics of other textile materials. For instance, bleached cotton voile (typically lighter than 200 g/m²) would fall under a different subheading, as would bleached linen fabrics, which are classified under Chapter 50.

What are common classification mistakes for HS 521222?

A common error is misinterpreting the weight threshold of 200 g/m². Importers may incorrectly classify heavier fabrics under subheadings for lighter weights or vice versa. Another mistake involves overlooking the "bleached" criterion; if a fabric is dyed or printed after bleaching, it would be classified elsewhere. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial, particularly for distinguishing between simple bleaching and more complex finishing processes.

How should importers classify products under HS 521222?

The correct procedure for classifying woven cotton fabrics under HS 521222 involves a multi-step verification process. First, confirm the fabric is made of cotton and is woven. Second, accurately determine its weight per square meter, ensuring it exceeds 200 g/m². Third, verify that the fabric has undergone a bleaching process as its primary finishing treatment. Importers and customs brokers should consult the specific tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the explanatory notes for Chapter 52 to ensure accurate classification.

How is the duty calculated for products under HS 521222?

A bolt of bleached cotton drill weighing 500 square meters and declared at a customs value of $2,500 USD would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value. The calculation is: 5.0% × $2,500 USD = $125.00. This rate is published in the USITC Harmonized Tariff Schedule for subheading 5212.22.0000.

Which trade agreements reduce duties for HS 521222?

Several free trade agreements may reduce the applicable duty rate for HS 521222, including the United States-Mexico-Canada Agreement (USMCA), under which goods originating from Canada and Mexico may be eligible for duty-free entry. For goods originating from certain developing countries, the Generalized System of Preferences (GSP) may offer reduced or zero duties. 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 jurisdiction.

```