HS 580122 Cut corduroy
Quick Answer: Cut corduroy imported under HS 580122 enters the UK and EU at 8.00% ad valorem, and the US at rates ranging from Free to 50% ad valorem, depending on the country of origin. This HS code specifically covers woven fabrics of cotton, of a width not exceeding 10 cm, which have the characteristic cut pile effect of corduroy. For importers, understanding the specific preferential trade agreements applicable to the US market is crucial, as these can significantly impact the final duty liability. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5801220000 | 8.00 % | — | — |
| 5801220010 | 8.00 % | — | — |
| 5801220090 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5801220000 | 8.00 % | — | — |
| 5801220010 | 8.00 % | — | — |
| 5801220090 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 580122 | — | — | — |
| 5801221000 | 10% | Free (14 programs) | ["m²","kg"] |
| 5801229000 | 20.2% | Free (14 programs) | ["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 5801.22?
Imports of Cut corduroy 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 580122 cover?
This subheading covers cut corduroy, which is a textile fabric characterized by its distinct raised cords or wales. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically includes fabrics of cotton or of fine animal hair that have been cut to create the corduroy effect. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are woven fabrics with a pile or looped surface, where the pile is formed by cutting the loops to create the characteristic ribs. This classification is based on the fabric's construction and finishing process.
What falls outside HS 580122?
The following products are excluded from HS 580122: fabrics that are not cut corduroy, such as uncut corduroy (where the loops remain intact), terry toweling, or other pile fabrics not specifically identified as corduroy. Fabrics made from coarse animal hair or man-made fibers, even if they resemble corduroy in appearance, would also be classified under different headings. For instance, knitted corduroy fabrics or fabrics with a printed corduroy pattern would not fall under this specific subheading and would require separate classification based on their construction and material.
What are common classification mistakes for HS 580122?
A common error is misclassifying fabrics that have a corduroy-like appearance but are not actually cut corduroy. This can occur when importers confuse fabrics with a printed pattern resembling cords with true cut pile construction. Another mistake involves incorrectly classifying corduroy made from materials other than cotton or fine animal hair, which would fall under different HS headings. 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.
How should importers classify products under HS 580122?
The correct procedure for classifying products under HS 580122 involves a thorough examination of the fabric's construction and composition. Importers and customs brokers must verify that the fabric is woven, has a cut pile construction creating cords, and is made of cotton or fine animal hair. Reviewing the product's technical specifications, including weave structure and fiber content, is essential. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and cross-referencing with the WCO HS Explanatory Notes will ensure accurate classification.
How is the duty calculated for products under HS 580122?
A 100% cotton corduroy fabric weighing 500 kilograms 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 ($2,500 USD × 0.05 = $125.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 580122.0000. Note that other duties or fees may also apply.
Which trade agreements reduce duties for HS 580122?
Several free trade agreements may reduce the applicable duty rate for HS 580122, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying corduroy originating from Mexico or Canada could be eligible for a duty rate of Free. To claim this preference, a valid USMCA certification of origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free entry for goods from certain developing countries, typically requiring a GSP Form A. Documentation requirements vary by trade agreement and importing country.
```Which HS Codes Are Related?
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FAQ
What are the standard import duty rates for HS code 580122 (Cut corduroy)?
The standard Most Favored Nation (MFN) duty rate for HS code 580122, 'Cut corduroy', is typically 8.00% ad valorem. However, preferential duty rates are available for goods originating from countries with which the importing country has trade agreements. For example, under certain agreements, the duty rate may be Free (0.00%) for imports from countries such as Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG). It is crucial to consult the specific tariff schedule of the importing country to confirm applicable rates based on the country of origin.
How is the import duty for cut corduroy (HS 580122) calculated, and can you provide an example?
The import duty for cut corduroy under HS 580122 is generally calculated on an ad valorem basis, meaning it is 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 cut corduroy with a declared customs value of $5,000 USD, the duty calculation would be: 8.00% of $5,000 = $400 USD. Therefore, the import duty amount would be $400 USD. Always ensure your customs value is accurate and supported by commercial documentation.
What specific criteria define 'cut corduroy' under HS code 580122 for customs classification purposes?
HS code 580122 specifically covers 'cut corduroy' fabrics. Corduroy is characterized by its distinct raised wales (longitudinal ribs) formed by cutting the pile loops of a woven fabric. For classification under 580122, the fabric must be woven and have undergone a process where these pile loops have been cut to create the characteristic corduroy texture. Fabrics that are knitted or crocheted, or woven fabrics with uncut loops, would fall under different HS codes. The material composition (e.g., cotton, synthetic fibers) is also relevant for subheadings within Chapter 58, but the defining feature for 580122 is the cut pile wale structure.
What documentation is typically required when importing cut corduroy (HS 580122)?
When importing cut corduroy under HS code 580122, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to claim preferential duty rates under trade agreements, a Certificate of Origin (COO) is usually mandatory. This document must be issued by the competent authority in the exporting country and 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 and potentially samples if customs authorities require further verification of classification.
Which major trade agreements commonly offer reduced or duty-free entry for cut corduroy (HS 580122)?
Several major trade agreements can provide reduced or duty-free entry for cut corduroy (HS 580122). For example, the United States has agreements with countries like Chile, South Korea, and Colombia that may offer preferential rates. The European Union's trade agreements with various partners, and the UK's Global Tariff which incorporates preferences from its own trade deals, also provide frameworks for reduced duties. The specific list of countries mentioned in the sample rates (AU, BH, CL, CO, IL, JO, KR, MA, OM, P, PA, PE, S, SG) indicates countries that have Free Trade Agreements (FTAs) with at least one major trading bloc, often granting 0% duty on such textiles. Verification of eligibility under the specific agreement's rules of origin is essential.