HS 600320 Of cotton
Quick Answer: Fabrics of cotton, knitted or crocheted, enter the UK at 0.00%, the EU at 8.00% ad valorem, and the US at 90% ad valorem under the Most Favored Nation (MFN) tariff. This classification specifically applies to knitted or crocheted fabrics made entirely of cotton. Importers should be aware of significant duty rate disparities across major trading blocs. For instance, while duty-free entry is available for certain US trading partners, the standard MFN rate is considerably higher. CustomTariffs aggregates this information, highlighting the importance of verifying specific rates based on origin and destination. Exporters and customs brokers must accurately declare the material composition to ensure correct classification and duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6003200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6003200000 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 600320 | — | — | — |
| 6003201000 | 14.1% | Free (14 programs) | ["kg"] |
| 6003203000 | 8% | Free (14 programs) | ["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 6003.20?
Imports of Of cotton 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 600320 cover?
This subheading covers knitted or crocheted fabrics of cotton, specifically those not exceeding 30 stitches per 2 cm in the warp and not exceeding 28 stitches per 2 cm in the weft. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category includes plain weave, twill, satin, and other basic weaves of cotton, provided they meet the specified stitch density. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database further clarify that these are typically lightweight to medium-weight fabrics suitable for apparel and home furnishings.
What falls outside HS 600320?
The following products are excluded from HS 600320: knitted or crocheted fabrics of cotton with a stitch density exceeding the specified limits (e.g., denser weaves that might fall under other headings), fabrics made from cotton blends where cotton is not the predominant fiber by weight, and fabrics that are further processed beyond simple knitting or crocheting, such as those that are coated, laminated, or printed with complex designs not considered standard finishing. For instance, a printed cotton voile with a very high stitch count would likely be classified elsewhere.
What are common classification mistakes for HS 600320?
A common error is misinterpreting the stitch density requirements outlined in Chapter 60, Note 1(a) of the Harmonized System. Importers may incorrectly classify fabrics that exceed the 30 stitches per 2 cm in the warp or 28 stitches per 2 cm in the weft. Additionally, confusion can arise with other knitted or crocheted fabrics of cotton, such as those with pile or loop pile construction, which are classified under different subheadings. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI) is crucial.
How should importers classify products under HS 600320?
The correct procedure for classifying products under HS 600320 involves a multi-step process. First, confirm the material composition to ensure it is 100% cotton or a blend where cotton predominates by weight. Second, meticulously measure the stitch density in both the warp and weft directions per 2 cm. Third, consult the official tariff schedule of the importing country (e.g., USITC HTS, EU TARIC) to verify that the fabric's characteristics align with the descriptive notes for 6003.20 and that no other heading or subheading is more appropriate.
How is the duty calculated for products under HS 600320?
A shipment of 1,000 kilograms of cotton poplin fabric, declared at a customs value of $5,000 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared customs value ($5,000 USD × 0.03 = $150.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 6003.20.0000.
Which trade agreements reduce duties for HS 600320?
Several free trade agreements may reduce the applicable duty rate for HS 600320, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. Additionally, certain developing countries may benefit from preferential rates under the Generalized System of Preferences (GSP), potentially offering a Free duty rate. 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 jurisdiction and agreement.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 600320, 'Woven fabrics of cotton, of a width not exceeding 30 cm, other than narrow fabrics of heading 5806'?
The Most Favored Nation (MFN) duty rate for HS code 600320 can vary significantly depending on the importing country. For instance, the USITC Harmonized Tariff Schedule typically lists a rate of 8.00% ad valorem. In contrast, the UK Trade Tariff might show a rate of 14.1% ad valorem. It is crucial to consult the specific tariff schedule of the destination country for the definitive rate. The EU TARIC system also provides detailed rates, which can include specific rates or ad valorem percentages.
How is the import duty for HS code 600320 calculated? Can you provide an example?
The duty for HS code 600320 is typically 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 cotton fabric classified under 600320 has a customs value of $10,000 USD and the MFN duty rate is 8.00%, the import duty would be $10,000 * 0.08 = $800 USD. Some countries may also apply specific duties based on weight or other units, so always verify the duty calculation method in the destination country's tariff.
What are the preferential duty rates available for HS code 600320 under trade agreements?
Many trade agreements offer preferential duty rates, often resulting in duty-free importation (0.00% or 'Free') for goods classified under HS code 600320. Examples of countries or regions that may benefit from such preferential treatment include 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, depending on the specific bilateral or multilateral trade agreement in force with the importing country. Importers must ensure they meet all rules of origin requirements and possess the necessary proof of origin documentation to claim these preferential rates.
What are the key classification criteria for HS code 600320?
HS code 600320 covers woven fabrics of cotton. The primary criteria for classification under this code are: 1) The material composition must be primarily cotton. 2) The fabric must be woven. 3) The width of the fabric must not exceed 30 cm. Fabrics that are knitted or crocheted, or fabrics of a width greater than 30 cm, would generally fall under different HS headings. It's essential to refer to the Chapter and Section Notes of the Harmonized System, as well as any Explanatory Notes, for precise definitions and exclusions.
What documentation is typically required for importing goods under HS code 600320, especially when claiming preferential duty rates?
Standard import documentation for HS code 600320 includes a commercial invoice, packing list, and bill of lading or air waybill. When claiming preferential duty rates under a trade agreement, a valid Certificate of Origin (or equivalent proof of origin document as stipulated by the specific trade agreement) is mandatory. This document must be issued by the competent authority in the exporting country and certify that the goods meet the rules of origin. Failure to provide correct and complete documentation can result in the denial of preferential treatment and the assessment of standard MFN duties.