HS 580132 Cut corduroy
Quick Answer: Cut corduroy imported under HS 580132 enters the UK at 8.00%, the EU at 8.00%, and the US at 14% under the Most Favored Nation (MFN) rate. This classification specifically covers woven fabrics of cotton, other vegetable textile materials, or man-made staple fibres, which have been cut to form distinct piles or loops, creating the characteristic ribbed texture of corduroy. Importers should be aware of the significant duty rate disparity for the US market, where preferential rates may apply to goods from certain Free Trade Agreement partner countries. CustomTariffs aggregates this data, highlighting the importance of verifying specific origin-based duty rates.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5801320000 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5801320000 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5801320000 | 14% | 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 5801.32?
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 580132 cover?
This subheading covers cut corduroy fabrics, which are a type of textile fabric characterized by its distinctive raised parallel cords or ribs. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category specifically includes woven fabrics of cotton, falling under Heading 5801. The United States International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database confirm that this classification applies to corduroy where the pile or loops have been cut to form the characteristic ribs, and the fabric is typically made from cotton fibers.
What falls outside HS 580132?
The following products are excluded from HS 580132: fabrics where the pile or loops have not been cut, such as uncut corduroy or terry cloth, which are classified under different subheadings within Chapter 58. Additionally, fabrics made from synthetic or artificial fibers, or blends where cotton is not the predominant fiber by weight, will not fall under this specific code. For instance, polyester corduroy would be classified elsewhere, typically under HS 580133, and knitted corduroy, even if made of cotton, would be classified under Chapter 60.
What are common classification mistakes for HS 580132?
A common error is misinterpreting the "cut" aspect of corduroy. Importers may incorrectly classify uncut corduroy or other pile fabrics as cut corduroy, violating 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. Another mistake involves classifying corduroy made from materials other than cotton under this subheading; for example, a 100% polyester corduroy would be classified under HS 580133, not 580132.
How should importers classify products under HS 580132?
The correct procedure for classifying products under HS 580132 involves a thorough examination of the fabric's construction and fiber content. Importers and customs brokers must verify that the fabric is woven, has a cut pile structure forming distinct ribs, and is predominantly made of cotton. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and referencing the Explanatory Notes to the Harmonized System are crucial steps to ensure accurate classification.
How is the duty calculated for products under HS 580132?
A shipment of 1,000 meters of 100% cotton cut corduroy, declared at a customs value of $5,000 USD, would attract a US duty of $350.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared value: 7.0% × $5,000 = $350.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 580132.0000.
Which trade agreements reduce duties for HS 580132?
Several free trade agreements may reduce the applicable duty rate for HS 580132, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying cut corduroy originating from Mexico or Canada can be imported duty-free. To claim this preference, a valid USMCA Certificate of Origin is typically required. Additionally, certain developing countries may benefit from the Generalized System of Preferences (GSP), which can offer reduced or zero duty rates, often requiring a Form A certificate of origin.
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FAQ
What are the typical import duty rates for HS code 580132, 'Cut corduroy'?
The Most Favored Nation (MFN) duty rate for HS 580132, 'Cut corduroy', is typically 8.00% ad valorem in the United States. However, preferential duty rates are available for countries with trade agreements. For example, under the US-Australia Free Trade Agreement, the rate is Free. It is crucial to consult the latest Harmonized Tariff Schedule of the United States (HTSUS) maintained by the US International Trade Commission (USITC) for the most current and specific rates applicable to your country of origin.
How is HS code 580132, 'Cut corduroy', classified? What are the defining characteristics?
HS code 580132 falls under Chapter 58 of the Harmonized System, which covers 'Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; and needle-wrought embroidery'. Specifically, 5801.32 pertains to 'Other woven pile fabrics and chenille fabrics, of cotton, of man-made fibres'. 'Cut corduroy' is characterized by its distinct raised cords or ribs, formed by cutting the loops of the warp pile. The fabric must be woven, and the presence of these cut pile cords is the defining feature for classification under this code.
How is the import duty for HS 580132 calculated? Can you provide an example?
The import duty for HS 580132 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared 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: $5,000 (value) × 8.00% (duty rate) = $400 USD. Always ensure your customs value is accurately declared according to HTS valuation rules.
What documentation is typically required for importing goods classified under HS code 580132?
Standard documentation for importing cut corduroy (HS 580132) includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and a certificate of origin to claim preferential duty rates if applicable. Depending on the country of origin and destination, additional certifications related to textile content, safety standards, or country-specific import regulations may be required. Always verify specific requirements with the customs authority of the importing country.
Which common trade agreements offer preferential duty rates for HS code 580132, 'Cut corduroy', into the United States?
Several trade agreements provide preferential duty rates for HS 580132 into the United States. Examples include agreements with 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 listed as 'Free' in the HTSUS. Importers must ensure they possess a valid Certificate of Origin for the specific agreement to claim these reduced or eliminated duties. Consult the USITC HTSUS for a comprehensive list of eligible countries and their respective duty rates.