HS 988052 Classified in Chapter 52
Quick Answer: Products classified under HS code 988052, which falls within Chapter 52, enter the UK with no specific tariff lines indicated for duty rates. This code generally pertains to cotton and articles thereof. For importers and customs brokers, it is crucial to consult the specific UK Trade Tariff for detailed commodity codes within Chapter 52, as the general classification may not directly translate to a duty rate without further sub-classification. According to CustomTariffs data, while the broad category is identified, precise duty application requires granular examination of the subheadings within Chapter 52 for the UK market.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880520000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880520000 | — | — | — |
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.
How to Classify This HS Code?
What products does HS 988052 cover?
This subheading covers products classified within Chapter 52 of the Harmonized Commodity Description and Coding System (HS), which pertains to cotton. Specifically, HS 988052 is a special statistical or administrative subheading, often used in specific national tariff schedules like the US Harmonized Tariff Schedule (HTS) to track imports of cotton and cotton products, as defined by the WCO HS nomenclature and further detailed in national interpretations such as those found on the USITC website.
What falls outside HS 988052?
The following products are excluded from HS 988052: any goods not originating from Chapter 52, such as synthetic fibers (Chapter 54), man-made filaments (Chapter 55), or articles of apparel and clothing accessories (Chapter 61 and 62) that are made from cotton but are specifically classified elsewhere. For instance, finished cotton garments would fall under Chapter 61 or 62, not this general cotton chapter reference.
What are common classification mistakes for HS 988052?
A common error is misinterpreting "Classified in Chapter 52" as a standalone classification for finished cotton goods. This subheading is typically a statistical or administrative code, not a primary classification for duty purposes. Importers may incorrectly apply duty rates intended for raw cotton or cotton yarn to finished cotton products, failing to adhere to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes.
How should importers classify products under HS 988052?
The correct procedure for classifying products under HS 988052 involves first identifying the specific product's nature and composition according to the WCO HS nomenclature. If the product is indeed cotton or a cotton product that falls within the scope of Chapter 52, then HS 988052 might be used as a statistical suffix or a special administrative code in conjunction with the primary 6-digit HS code from Chapter 52, as detailed in the relevant national tariff schedule.
How is the duty calculated for products under HS 988052?
The duty calculation for products classified under Chapter 52, and potentially tracked by HS 988052, depends on the specific item and the importing country's tariff. For example, 100 kilograms of raw cotton (HS 5201.00) declared at a customs value of $200 USD, subject to a US Most Favored Nation (MFN) duty rate of 0% ad valorem, would attract a US duty of $0.00 (0% × $200). This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 988052?
Several free trade agreements may reduce the applicable duty rate for products classified under Chapter 52, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying cotton goods originating from Canada or Mexico. Additionally, certain developing countries may benefit from preferential rates under the Generalized System of Preferences (GSP). To claim preference under USMCA, a valid certification of origin is required, while GSP may necessitate a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What is the import duty for HS code 988052, which is classified in Chapter 52?
HS code 988052 is a statistical or special classification code and does not represent a specific product. Chapter 52 of the Harmonized System covers Cotton. Therefore, the actual import duty rate for goods classified under Chapter 52 will depend on the specific HS code assigned to the particular cotton product (e.g., raw cotton, cotton yarn, cotton fabric). For example, under the US Harmonized Tariff Schedule (HTS), a specific cotton fabric might have a Most Favored Nation (MFN) duty rate of 7.5% ad valorem. Importers must consult the relevant tariff schedule for the destination country using the specific product's 6-digit HS code or its national subdivision.
How is the duty calculated for a product falling under Chapter 52, potentially referenced by 988052?
The duty calculation depends on the specific HS code for the cotton product and the duty rate applied. Most duties are either 'ad valorem' (a percentage of the value) or 'specific' (a set amount per unit of quantity), or a combination. For instance, if a cotton item has an HS code with a 7.5% ad valorem duty and its customs value is $1,000, the duty would be $1,000 × 0.075 = $75. If the duty were specific, say $0.50 per kilogram, and the shipment weighed 200 kilograms, the duty would be 200 kg × $0.50/kg = $100.
What documentation is typically required for importing cotton products (Chapter 52)?
While HS code 988052 itself doesn't dictate specific documentation, importing cotton products under Chapter 52 generally requires a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of origin and destination, additional documentation may include a certificate of origin (especially if preferential duty rates are claimed under trade agreements), and potentially phytosanitary certificates or specific declarations related to textile labeling or origin verification.
Do trade agreements offer preferential duty rates for cotton products classified under Chapter 52?
Yes, trade agreements can significantly impact duty rates for cotton products. For example, under the USMCA (United States-Mexico-Canada Agreement), certain cotton goods that meet specific rules of origin may qualify for preferential duty-free treatment. Similarly, agreements between the EU and partner countries can offer reduced or zero duties on qualifying cotton articles. Importers must verify the specific rules of origin and eligibility criteria for the relevant trade agreement and the specific HS code of the cotton product.
What are the key classification criteria for goods within Chapter 52 (Cotton)?
Chapter 52 covers cotton and articles thereof. The primary classification criteria are the material composition and the stage of processing. This includes raw cotton (e.g., ginned or unginned), cotton waste, cotton carded or combed, cotton yarn (distinguished by count and whether put up for retail sale), and various types of cotton fabric (distinguished by weave, weight, and construction). HS code 988052 is a special code and does not define these criteria; the specific 6-digit HS code within Chapter 52 will detail the exact classification requirements.