HS 600521 Of cotton
Quick Answer: Woven fabrics of cotton, specifically those exceeding 30 cm in width and not containing synthetic or artificial fibers, enter the UK at 8.00% ad valorem and the EU at 8.00% ad valorem. In the United States, the duty rate for goods under HS 600521 varies significantly, with preferential rates of Free for certain Free Trade Agreement partners and a Most Favored Nation (MFN) rate of 10%, though some classifications can reach as high as 45%. This classification pertains to plain-weave cotton fabrics, such as those used for apparel and home furnishings. Importers should consult specific country tariff schedules for precise rates and potential preferential treatment. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6005210000 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6005210000 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6005210000 | 10% | 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 6005.21?
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 600521 cover?
This subheading covers knitted or crocheted fabrics of cotton, specifically those that are not elastic or rubberized. According to the World Customs Organization's Harmonized System Nomenclature, this category includes plain weave, twill, satin, and other basic constructions, as well as more complex weaves like jacquard or dobby, provided they are made from cotton fibers and are produced by knitting or crocheting. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that these fabrics are characterized by their loop structure, distinct from woven fabrics.
What falls outside HS 600521?
The following products are excluded from HS 600521: knitted or crocheted fabrics of cotton that are elastic or rubberized, as these fall under different subheadings. Also excluded are fabrics made from cotton blends where cotton is not the predominant fiber by weight, and fabrics that are not knitted or crocheted, such as woven cotton fabrics (classified under Chapter 52). Furthermore, finished articles made from these fabrics, like apparel or home textiles, are classified separately based on their specific product type.
What are common classification mistakes for HS 600521?
A common error is misclassifying woven cotton fabrics as knitted or crocheted fabrics, or vice versa, failing to distinguish the fundamental construction method. Another mistake involves incorrectly determining the predominant fiber in blended fabrics, leading to misclassification away from cotton. Importers might also incorrectly classify elasticated cotton fabrics under this subheading, overlooking the specific exclusion for elasticity as per General Rule of Interpretation 1 and Section XI of the Harmonized System.
How should importers classify products under HS 600521?
The correct procedure for classifying fabrics under HS 600521 involves first determining if the fabric is knitted or crocheted, as opposed to woven. Next, the fiber content must be verified to ensure cotton is the predominant fiber by weight. Finally, it is crucial to ascertain whether the fabric is elastic or rubberized, as these characteristics lead to classification in other subheadings. Consulting the official tariff schedule of the importing country, such as the USITC HTS or EU TARIC, is essential.
How is the duty calculated for products under HS 600521?
A shipment of 100 kilograms of plain knitted cotton fabric, declared at a customs value of $500 USD, would attract a US duty of $75.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared value ($500 USD × 0.15 = $75.00). Note that some cotton fabrics may have specific weight-based duties in addition to or instead of ad valorem rates, depending on the exact HTS classification.
Which trade agreements reduce duties for HS 600521?
Several free trade agreements may reduce the applicable duty rate for HS 600521, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from certain developing countries. To claim preference under USMCA, a self-certified origin statement is typically required, while GSP often necessitates a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 6005.21, specifically for fabrics "of cotton"?
The Most Favored Nation (MFN) duty rate for HS code 6005.21, which covers "Other knitted or crocheted fabrics, of cotton, of a width not exceeding 30 cm", can vary. For example, the USITC (United States International Trade Commission) indicates a rate of 8.00% ad valorem. However, preferential rates under various trade agreements can significantly reduce or eliminate these duties. For instance, imports from countries like 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 may be eligible for duty-free entry. It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment based on the origin of the goods and applicable trade agreements.
What specific criteria must knitted or crocheted fabrics meet to be classified under HS code 6005.21?
To be classified under HS code 6005.21, the fabric must meet several criteria: 1. It must be knitted or crocheted. This distinguishes it from woven fabrics. 2. The primary component material must be cotton. The WCO (World Customs Organization) General Rules for the Interpretation of the Harmonized System (GRI) and Chapter Notes for Section XI (Textiles and Textile Articles) provide guidance on determining the predominant fiber content. 3. The fabric's width must not exceed 30 cm. Fabrics wider than 30 cm fall under different subheadings. This code specifically applies to narrower knitted or crocheted fabrics.
What documentation is typically required when importing goods classified under HS code 6005.21?
When importing goods classified under HS code 6005.21, standard import documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and a certificate of origin. If claiming preferential duty rates under a trade agreement, a valid Certificate of Origin or other proof of origin as stipulated by the specific trade agreement (e.g., a declaration on the invoice) is essential. Importers should also be prepared for potential requests for fabric composition declarations or laboratory test results to verify the cotton content, especially if there is doubt or if specific regulations apply.
How is the import duty calculated for HS code 6005.21, and can you provide an example?
The import duty for HS code 6005.21 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared value of the goods. For example, if the MFN duty rate is 8.00% and you import 1,000 meters of cotton knitted fabric valued at $2.50 per meter, the total value of the shipment would be 1,000 meters * $2.50/meter = $2,500. The import duty would then be calculated as 8.00% of $2,500, which equals $200 ($2,500 * 0.08). If the duty were based on a specific rate (e.g., per square meter or per kilogram), the calculation would involve multiplying that rate by the relevant quantity. Always confirm the applicable duty basis (ad valorem, specific, or compound) with the importing country's customs authority.
Which common trade agreements might offer preferential duty rates for HS code 6005.21 imports?
Several common trade agreements can provide preferential duty rates for imports classified under HS code 6005.21. Examples include:
- The United States–Mexico–Canada Agreement (USMCA) for goods originating from Canada or Mexico.
- Free Trade Agreements (FTAs) between the European Union and various partner countries, which are managed through the EU TARIC system.
- Bilateral agreements such as those between the UK and countries like Switzerland, or the Comprehensive Economic and Trade Agreement (CETA) between Canada and the EU.
- Specific agreements like the one with South Korea (KR) or Australia (AU) mentioned previously, which may offer duty-free access. It is imperative for importers and customs brokers to consult the specific text of each trade agreement and the relevant customs regulations of the importing country to determine eligibility, required proof of origin, and the exact preferential duty rate applicable to their specific shipment.