HS 630260 Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton
Quick Answer: Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton, imported under HS 630260 enters the UK at 12.00%, the EU at 12.00%, and the US at a range of rates including 40% and 9.1% (MFN), with certain free trade agreements applicable. This classification specifically covers items like bath towels, hand towels, and kitchen towels made from looped pile fabrics of cotton. Importers should be aware of potential variations in duty rates based on origin and specific trade agreements. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6302600000 | 12.00 % | — | — |
| 6302600010 | 12.00 % | — | — |
| 6302600090 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6302600000 | 12.00 % | — | — |
| 6302600090 | 12.00 % | — | — |
| 6302600010 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 63026000 | 9.1% | Free (14 programs) | — |
| 6302600010 | — | — | ["No.","<u>kg</u>"] |
| 6302600020 | — | — | ["No.","kg"] |
| 6302600030 | — | — | ["No.","<u>kg</u>"] |
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 6302.60?
Imports of Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, 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 to Classify This HS Code?
What products does HS 630260 cover?
This subheading covers toilet linen and kitchen linen specifically manufactured from cotton terry towelling or similar terry fabrics. According to the World Customs Organization's Harmonized System Nomenclature, "terry" refers to fabrics with loops on both sides, designed for absorbency. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that items such as bath towels, hand towels, face cloths, and kitchen towels made from this specific fabric construction and material fall under this classification, provided they are intended for domestic or personal use.
What falls outside HS 630260?
The following products are excluded from HS 630260: linen made from non-terry fabrics, even if it is for toilet or kitchen use, and linen made from terry fabrics of materials other than cotton, such as synthetic fibers or blends where cotton is not the predominant component by weight. For instance, bathrobes made of terry towelling, while related, are typically classified under HS 6114 or 6211 depending on their construction. Similarly, decorative table linen not made of terry fabric would fall under other headings within Chapter 63.
What are common classification mistakes for HS 630260?
A common error is misinterpreting the fabric type or material composition. Importers may mistakenly classify non-terry cotton fabrics as terry towelling, or they might classify terry fabrics of cotton blends where cotton is not the principal fiber by weight under this code. According to General Interpretative Rule 3(b) of the Harmonized System, when goods are presented in sets, the classification is determined by the component that gives them their essential character; however, for individual items of linen, the fabric construction and material are paramount for this specific subheading.
How should importers classify products under HS 630260?
The correct procedure for classifying products under HS 630260 involves a two-step process: first, confirm the product is indeed linen intended for toilet or kitchen use, and second, verify that the fabric is exclusively cotton terry towelling or a similar terry fabric. Importers and customs brokers should meticulously examine product specifications, fabric composition declarations, and manufacturing details. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial for accurate determination.
How is the duty calculated for products under HS 630260?
A set of four 100% cotton terry bath towels, weighing 1.2 kg in total and declared at a customs value of $50 USD, would attract a US duty of $6.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($50 USD × 5.0% = $2.50), plus a specific duty of $0.20 per kg for the towels ($1.2 kg × $0.20/kg = $0.24 per kg, totaling $0.24 for the set). The total duty is $2.50 + $3.50 = $6.00. This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule, specifically under HTS code 6302600020.
Which trade agreements reduce duties for HS 630260?
Several free trade agreements may reduce the applicable duty rate for HS 630260, 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 UK's Generalized System of Preferences (GSP) scheme also offers preferential rates, often Free, for goods from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for UK GSP beneficiaries, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 630260 (cotton terry towelling linen)?
The Most Favored Nation (MFN) duty rate for HS code 630260 is typically 12.00% ad valorem. However, preferential duty rates are available for imports from countries with specific trade agreements. For example, imports from 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 Free. 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 define 'toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton' under HS code 630260?
HS code 630260 covers household linen articles specifically designed for use in the toilet or kitchen, which are made from cotton terry towelling or similar terry fabrics. Terry fabric is characterized by its loops of yarn that can absorb moisture, making it ideal for towels. 'Similar terry fabrics' would include those with a looped pile construction, even if not exclusively cotton. Articles covered include bath towels, hand towels, face cloths, kitchen towels, and tea towels made from this material. The key is the fabric construction (terry or similar looped pile) and the intended use (toilet or kitchen).
How is the import duty for HS code 630260 calculated, and can you provide an example?
The duty for HS code 630260 is typically calculated on an ad valorem basis, meaning a percentage of the declared value of the goods. For instance, if the MFN duty rate is 12.00% and you import cotton terry towels valued at $10,000 USD, the import duty would be calculated as: $10,000 (value) × 12.00% (duty rate) = $1,200 USD. Some tariffs may also include specific duties (e.g., per unit) or a combination, but for this code, ad valorem is most common. Always confirm the basis of duty calculation with the importing country's customs authority.
What documentation is typically required for importing goods classified under HS code 630260?
Standard documentation for importing goods under HS code 630260 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; a bill of lading or air waybill for transportation; and a certificate of origin if preferential duty rates are being claimed. Depending on the importing country and the specific nature of the goods, additional documents such as quality certificates or compliance declarations might be required to ensure the goods meet safety and labeling standards.
Which major trade agreements commonly offer reduced or zero duty rates for HS code 630260?
Several trade agreements can provide preferential duty rates for HS code 630260. For example, the United States has agreements like the US-Australia Free Trade Agreement (AU), US-Chile Free Trade Agreement (CL), and US-Singapore Free Trade Agreement (SG), which may offer duty-free entry for qualifying goods. The European Union's Generalized Scheme of Preferences (GSP) and its various Free Trade Agreements (FTAs) with countries like Morocco (MA) and Jordan (JO) also often provide reduced or zero duties. Importers must ensure their goods meet the rules of origin stipulated in the relevant trade agreement to benefit from these lower rates.