HS 590320 With polyurethane
Quick Answer: Textiles coated, impregnated or covered with polyurethane enter the UK and EU at 8.00% ad valorem, and the US at 8.00% ad valorem under the Most Favored Nation (MFN) rate. This classification specifically covers fabrics, such as woven, knitted, or crocheted textiles, that have been treated with polyurethane. This treatment can involve coating, impregnating, or covering the textile material, imparting properties like water resistance or enhanced durability. Importers should note that preferential duty rates may apply to goods originating from certain Free Trade Agreement partner countries in the US. CustomTariffs aggregates this information for trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5903200000 | — | — | — |
| 5903201000 | 8.00 % | — | — |
| 5903209000 | 8.00 % | — | — |
| 5903209020 | 8.00 % | — | — |
| 5903209090 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5903209020 | 8.00 % | — | — |
| 5903209090 | 8.00 % | — | — |
| 5903200000 | 8.00 % | — | — |
| 5903201000 | 8.00 % | — | — |
| 5903209000 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5903201800 | 8% | Free (14 programs) | ["m<sup>2</sup>","<u>kg</u>"] |
| 5903202000 | Free | — | ["m<sup>2</sup>","kg"] |
| 5903202500 | 7.5% | Free (14 programs) | ["m<sup>2</sup>","<u>kg</u>"] |
| 590320 | — | — | — |
| 5903201000 | 2.7% | Free (15 programs) | ["m<sup>2</sup>","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 5903.20?
Imports of With polyurethane 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 590320 cover?
This subheading covers textile fabrics coated, covered, or laminated with polyurethane, where the polyurethane is applied to one or both sides. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically includes materials where polyurethane is the primary coating or laminating agent. For example, waterproof and breathable outerwear fabrics or upholstery materials with a polyurethane finish fall under this classification, as defined by the explanatory notes to Heading 5903.
What falls outside HS 590320?
The following products are excluded from HS 590320: textile fabrics coated, covered, or laminated with plastics other than polyurethane, such as PVC-coated fabrics (classified under 5903.10), or those impregnated with rubber (classified under 5903.90). Furthermore, textile materials that are merely printed with polyurethane designs without being coated or laminated are not included. For instance, a printed cotton t-shirt with a polyurethane graphic would not be classified here.
What are common classification mistakes for HS 590320?
A common error is misinterpreting the primary coating material. If a fabric is coated with a combination of plastics, and polyurethane is not the predominant material by weight or surface area, it may be misclassified. General Interpretative Rule 3(b) for the interpretation of the Harmonized System, which addresses goods composed of different materials or components, is often relevant here, requiring an assessment of the essential character of the composite good.
How should importers classify products under HS 590320?
The correct procedure for classifying products under HS 590320 involves a detailed examination of the fabric's composition and the nature of the polyurethane application. Importers and customs brokers must verify that the fabric is indeed coated, covered, or laminated with polyurethane and that this is the defining characteristic. Consulting the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, is crucial for accurate determination.
How is the duty calculated for products under HS 590320?
A roll of polyurethane-coated polyester fabric weighing 100 kilograms and declared at a customs value of $500 USD would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 30% ad valorem, applied to the declared customs value ($500 USD × 30% = $150.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 5903.20.0000.
Which trade agreements reduce duties for HS 590320?
Several free trade agreements may reduce the applicable duty rate for HS 590320, 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 EU-UK Trade and Cooperation Agreement also offers preferential rates, potentially Free, for originating goods. To claim these preferences, importers typically require a valid Certificate of Origin or a self-certified origin declaration, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 590320, specifically for textiles coated or covered with polyurethane?
For HS code 590320, which covers textiles coated, covered, or laminated with polyurethane, the Most Favored Nation (MFN) duty rate is typically 8.00% ad valorem in many major markets like the United States. However, preferential rates can be significantly lower or even free for countries with trade agreements. For instance, under certain agreements, rates can be as low as Free (e.g., for Australia, Bahrain, Chile, Colombia, Israel, Jordan, South Korea, Morocco, Oman, Peru, Singapore). It is crucial to consult the specific tariff schedule of the importing country for the applicable rate based on the origin of the goods.
How is the import duty for HS code 590320 calculated, and can you provide an example?
The duty for HS code 590320 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of polyurethane-coated textile is valued at $10,000 USD and the applicable MFN duty rate is 8.00%, the import duty would be calculated as: $10,000 (Value) × 0.08 (Duty Rate) = $800 USD. Always ensure the customs value is determined according to the importing country's valuation rules.
What are the key classification criteria for textiles to fall under HS code 590320 (with polyurethane)?
To be classified under HS code 590320, the textile material must be coated, covered, or laminated with polyurethane. This means that polyurethane must be applied to the surface of the textile, either by spreading, rolling, or other methods. The polyurethane layer can be a film, a sheet, or a coating. The classification hinges on the primary characteristic of the product being a textile that has undergone this specific surface treatment with polyurethane. The WCO's Explanatory Notes for Chapter 59 provide detailed guidance on the application of coatings and laminations.
Which common trade agreements offer preferential duty rates for goods classified under HS code 590320?
Several trade agreements can provide preferential duty rates for textiles coated with polyurethane (HS 590320). Examples include agreements between the US and countries like South Korea (KORUS FTA), Australia, and Chile. The EU has its network of Free Trade Agreements (FTAs) with various partners, and the UK has its own set of trade deals post-Brexit. Importers should verify if their goods originate from a country that benefits from a specific trade agreement with the destination country to claim reduced or zero duties. Consulting resources like the USITC Tariff Database, EU TARIC, or the UK Trade Tariff is essential for identifying applicable agreements and their specific tariff treatments.
What documentation is typically required for importing goods under HS code 590320, especially when claiming preferential duty rates?
Standard import documentation for HS code 590320 includes a commercial invoice, packing list, bill of lading or air waybill, and an import declaration. When claiming preferential duty rates under a trade agreement, a Certificate of Origin (COO) is usually mandatory. The specific format and requirements for the COO vary by trade agreement. For instance, some agreements may require a specific declaration on the invoice, while others mandate a separate COO document issued by an authorized body. It is critical to consult the customs regulations of the importing country and the terms of the relevant trade agreement for precise documentation requirements to avoid delays or penalties.