HS 630492 Not knitted or crocheted, of cotton
Quick Answer: Other made up textile articles, not knitted or crocheted, of cotton, enter the UK at 12.00%, the EU at 12.00%, and the US at 6.3% (MFN). This classification covers a wide array of household furnishings and decorative items made from cotton fabric that are not knitted or crocheted. Examples include cotton curtains, bedspreads, cushion covers, and table linen. Importers should be aware that the US offers preferential duty rates for specific Free Trade Agreement partners. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6304920000 | 12.00 % | — | — |
| 6304920010 | 12.00 % | — | — |
| 6304920090 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6304920010 | 12.00 % | — | — |
| 6304920000 | 12.00 % | — | — |
| 6304920090 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6304920000 | 6.3% | Free (14 programs) | ["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 6304.92?
Imports of Not knitted or crocheted, 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 630492 cover?
This subheading covers articles of bedding, table linen, toilet linen, and kitchen linen, not knitted or crocheted, and not made up of felt, of cotton. According to the World Customs Organization's Harmonized System Nomenclature, this includes items like bedspreads, quilts, duvets, and pillowcases, as well as tablecloths, napkins, tea towels, and dishcloths, provided they are exclusively of cotton and not manufactured by knitting or crocheting processes. The USITC Harmonized Tariff Schedule (HTS) further clarifies that these items are typically finished goods for household use.
What falls outside HS 630492?
The following products are excluded from HS 630492: articles made from knitted or crocheted cotton fabrics, articles made from felt, and articles of other textile materials, even if they serve a similar household purpose. For instance, knitted cotton blankets would be classified under heading 630491, while woolen blankets would fall under a different chapter. Similarly, plastic tablecloths or paper napkins are not covered by this subheading and would be classified according to their respective materials.
What are common classification mistakes for HS 630492?
A common error is misclassifying items based on their function rather than their material and construction. For example, a decorative cushion cover made of cotton, if not specifically designed as bedding or table linen, might be incorrectly classified here. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers may also mistakenly include items made of cotton blends if the cotton content is not predominant or if the item is knitted.
How should importers classify products under HS 630492?
The correct procedure for classifying products under HS 630492 involves a two-step process: first, determine if the article is a textile article of Chapter 63. Second, verify that the article is not knitted or crocheted and is made of cotton. Importers and customs brokers must consult the precise wording of heading 6304 and subheading 630492, along with any relevant Explanatory Notes from the WCO and national tariff schedules like the USITC HTS or EU TARIC, to confirm the material composition and manufacturing method.
How is the duty calculated for products under HS 630492?
A set of 12 cotton placemats, weighing 1.5 kg in total and declared at a customs value of $50.00 USD, would attract a US duty of $2.50. This is calculated using the Most Favored Nation (MFN) duty rate of 1.7% ad valorem, applied to the declared value. The calculation is: 1.7% of $50.00 = $0.85. However, if the placemats were subject to a specific duty based on weight, for example, $0.50 per kg, the duty would be 1.5 kg * $0.50/kg = $0.75. For this example, let's assume a combined rate of 1.7% ad valorem, resulting in $0.85. This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 630492?
Several free trade agreements may reduce the applicable duty rate for HS 630492, including the United States-Mexico-Canada Agreement (USMCA), which can result in Free duty for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) may offer duty-free entry for eligible products from certain developing countries. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A is typically required, depending on the origin country and the specific agreement's documentation requirements.
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FAQ
What are the typical import duty rates for HS code 630492 (other furnishing articles, not knitted or crocheted, of cotton)?
The Most Favored Nation (MFN) duty rate for HS code 630492 in the United States is 12.00% ad valorem. However, preferential duty rates are available under various Free Trade Agreements (FTAs). 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 receive free entry or reduced rates, depending on specific product eligibility and Rules of Origin. It is crucial to consult the relevant trade agreement and the Harmonized Tariff Schedule of the United States (HTSUS) for precise rates applicable to your origin country.
How is the import duty for HS 630492 calculated, and can you provide an example?
The duty for HS code 630492 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 12.00% and you import cotton furnishing articles valued at $10,000 USD, the import duty would be $1,200 USD (12.00% of $10,000). Always ensure your customs value is determined according to the principles of the WTO Customs Valuation Agreement.
What are the key classification criteria to ensure goods are correctly classified under HS 630492?
To be classified under HS 630492, the goods must be 'other furnishing articles' (excluding those for bedding, which fall under 6304.1x), not knitted or crocheted, and made predominantly of cotton. This category includes items like curtains, mosquito nets, cushion covers, table linen, and similar furnishing articles. The material composition is critical; if the cotton content is less than 50% by weight, or if another textile material predominates by weight, it would likely be classified elsewhere. Refer to Chapter 63 Notes and the Explanatory Notes of the Harmonized System (WCO) for detailed guidance.
What documentation is typically required for importing goods under HS code 630492?
Standard import documentation for HS 630492 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and any preferential claims, a Certificate of Origin (COO) might be required to substantiate eligibility for reduced or free trade agreement rates. For cotton goods, specific country of origin marking requirements must also be met, as stipulated by the importing country's regulations (e.g., the US 'Made in' labeling rules).
Which common trade agreements significantly impact the duty rates for HS 630492, and how can importers leverage them?
Several trade agreements can significantly reduce or eliminate duties for HS 630492. Key agreements include the US-Korea Free Trade Agreement (KORUS FTA), the US-Australia Free Trade Agreement, and agreements with countries like Chile, Colombia, and Peru. To leverage these agreements, importers must ensure the goods meet the specific Rules of Origin (ROO) defined in each agreement. This often involves obtaining a valid Certificate of Origin from the exporter and maintaining proper records to demonstrate compliance. Consulting the official text of the relevant trade agreement and the HTSUS, which details preferential rates by country, is essential.