HS 560121 Wadding of textile materials and articles thereof
Quick Answer: Wadding of textile materials imported under HS 560121 enters the UK at 2.00%, the EU at 3.80%, and the US at rates varying from Free to 40%. This HS code covers bulk textile materials, such as cotton or synthetic fibers, that have been carded or otherwise processed to form a soft, fluffy mass. These are typically used as filling for bedding, upholstery, and garments, or as absorbent material in sanitary products. Importers should be aware of potential variations in duty rates based on the specific textile material and origin country, particularly for US imports. CustomTariffs aggregates this data to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5601210000 | — | — | — |
| 5601211000 | 2.00 % | — | — |
| 5601219000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5601211000 | 3.80 % | — | — |
| 5601210000 | 3.80 % | — | — |
| 5601219000 | 3.80 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5601210090 | — | — | ["kg"] |
| 56012100 | 3.6% | Free (15 programs) | — |
| 5601210010 | — | — | ["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 5601.21?
Imports of Wadding of textile materials and articles thereof 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 13 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 560121 cover?
This subheading covers wadding of cotton and other textile materials, as well as articles thereof, specifically excluding those of man-made fibers. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category includes absorbent cotton wool and similar fibrous materials prepared for use in the manufacture of medical, surgical, sanitary or hospital articles. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database further define this as unspun cotton fibers or other textile materials formed into a loose, fluffy mass, and articles made from such wadding, such as pads or swabs.
What falls outside HS 560121?
The following products are excluded from HS 560121: wadding of man-made fibers, which are classified under HS 560122. Also excluded are finished textile articles that are not primarily composed of wadding, such as quilted fabrics or padded garments, which would fall under different headings based on their primary textile material and construction. Furthermore, raw, uncarded, or uncombed cotton (HS 5203) and cotton sliver (HS 5204) are not covered by this subheading.
What are common classification mistakes for HS 560121?
A common error is misclassifying wadding of man-made fibers under this subheading instead of HS 560122. Another mistake involves confusing articles made from wadding with other textile articles. For instance, a quilted fabric might be incorrectly classified here if the wadding component is not the primary defining characteristic. Adherence to General Interpretative Rule 3(b) for composite goods and General Interpretative Rule 1 for the specific wording of the headings and subheadings is crucial.
How should importers classify products under HS 560121?
The correct procedure for classifying products under HS 560121 involves a thorough examination of the material composition and form of the goods. Importers and customs brokers must first determine if the product is wadding of cotton or other textile materials (excluding man-made fibers) and if it is prepared for specific uses like medical or sanitary purposes. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and referencing the Explanatory Notes to the Harmonized System is essential for accurate classification.
How is the duty calculated for products under HS 560121?
A 100-gram package of absorbent cotton wool, declared at a customs value of $5.00 USD, would attract a US duty of $0.25. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value ($5.00 USD × 0.05 = $0.25). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS 560121.0000.
Which trade agreements reduce duties for HS 560121?
Several free trade agreements may reduce the applicable duty rate for HS 560121, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The General System of Preferences (GSP) may also offer reduced or Free duty rates for eligible goods from developing countries. Documentation required to claim these preferences typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the standard import duty rates for HS code 560121, 'Wadding of cotton and articles thereof'?
The Most Favored Nation (MFN) duty rate for HS code 560121 is typically 3.80% ad valorem. However, preferential duty rates are available for goods imported from countries with which the United States has a Free Trade Agreement (FTA). For example, imports from Australia (AU), Bahrain (BH), Chile (CL), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG) may be eligible for duty-free entry (Free). It is crucial to verify the specific eligibility and documentation requirements for each FTA. Consult the US International Trade Commission (USITC) Harmonized Tariff Schedule for the most current and precise rates.
How is the import duty for HS 560121 calculated, and can you provide an example?
The import duty for HS code 560121 is generally 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 3.80% ad valorem and you import 1,000 kilograms of cotton wadding with a declared customs value of $5,000 USD, the duty calculation would be: $5,000 (customs value) × 0.038 (duty rate) = $190 USD. If the tariff also specifies a per-unit duty (e.g., per kilogram), both would be assessed, and typically the higher amount would be collected. Always confirm the specific assessment basis with the official tariff schedule.
What are the key classification criteria for goods under HS code 560121?
HS code 560121 specifically covers 'Wadding of cotton and articles thereof'. The primary classification criterion is that the material must be wadding, which is a soft, fluffy material made from textile fibers. For this specific code, the fibers must be cotton. The material should not be compressed or felted. Articles thereof include items made from this cotton wadding, such as pads, tampons, or sanitary towels, provided they retain the essential character of wadding. If the articles are further processed or combined with other materials in a way that changes their essential character, they may fall under a different HS code. Refer to the Explanatory Notes of the Harmonized System (WCO) for detailed guidance on classification.
What documentation is typically required for importing goods classified under HS 560121, especially when claiming preferential duty rates?
Standard import documentation for HS 560121 includes a commercial invoice, packing list, and bill of lading or air waybill. When claiming preferential duty rates under an FTA, importers must provide a valid Certificate of Origin (COO) or a declaration of origin issued by the exporter, which meets the specific requirements of the relevant trade agreement. For example, under the US-Korea Free Trade Agreement (KORUS FTA), specific information must be included on the invoice or a separate document to substantiate the claim. Failure to provide correct and complete documentation can result in the denial of preferential treatment and the assessment of standard MFN duties. Always consult the specific regulations of the applicable FTA and the U.S. Customs and Border Protection (CBP) guidance.
Are there any specific trade agreements that significantly impact the duty rates for HS code 560121 into the United States?
Yes, several trade agreements can significantly impact duty rates for HS code 560121. As indicated in the tariff schedule, goods originating from countries like Australia (AU), Bahrain (BH), Chile (CL), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG) may enter the U.S. duty-free under their respective FTAs. For instance, the US-Korea Free Trade Agreement (KORUS FTA) and the US-Singapore Free Trade Agreement provide preferential treatment. Importers must ensure their goods meet the rules of origin stipulated in these agreements and possess the required proof of origin to benefit from these reduced or eliminated duties. Checking the USITC Harmonized Tariff Schedule for the specific country and its associated preferential rates is essential.