HS 988059 Classified in Chapter 59
Quick Answer: Products classified under HS code 988059 enter the UK at rates not currently specified in available tariff data. This code pertains to goods falling within Chapter 59 of the Harmonized System, which generally covers "Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof." This broad category includes a wide array of textile materials and related products, often used in industrial applications, upholstery, and construction. Importers and customs brokers should consult the official UK Trade Tariff for precise duty rates and any specific licensing or documentary requirements for goods falling under this chapter. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880590000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880590000 | — | — | — |
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 988059 cover?
This subheading covers products classified within Chapter 59 of the Harmonized System (HS) nomenclature, which pertains to "Woven fabrics and felt, impregnated, coated, covered or laminated with plastics or rubber, or other materials, for technical uses." According to the World Customs Organization (WCO) HS Explanatory Notes and official tariff schedules such as the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this category includes a broad range of textile materials that have undergone specific treatments or combinations with other substances to impart particular properties for industrial or technical applications, excluding those specifically enumerated elsewhere.
What falls outside HS 988059?
The following products are excluded from HS 988059: finished articles made from the fabrics described in Chapter 59, such as bags, clothing, or tarpaulins, which would be classified based on their specific function and form. Additionally, textile materials that are merely dyed, printed, or finished without impregnation, coating, covering, or lamination with plastics, rubber, or other materials for technical uses, are typically classified in earlier chapters. For instance, plain dyed woven fabrics for apparel would not fall under this heading.
What are common classification mistakes for HS 988059?
A common error is misinterpreting the "technical uses" requirement. Importers may incorrectly classify decorative or general-purpose coated fabrics under this heading when they are intended for aesthetic purposes rather than specific industrial or technical functions. Furthermore, confusion can arise with General Interpretative Rule (GIR) 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. If a product meets the criteria for a more specific heading in another chapter, it should be classified there, even if it superficially resembles a product described in Chapter 59.
How should importers classify products under HS 988059?
The correct procedure for classifying products under HS 988059 involves a thorough examination of the product's composition, the process of its manufacture, and its intended use. Importers and customs brokers must consult the WCO HS Explanatory Notes and the specific tariff schedule of the importing country (e.g., USITC HTS, EU TARIC). This includes verifying if the fabric is impregnated, coated, covered, or laminated with plastics, rubber, or other materials, and confirming that the resulting product is designed for technical applications, not general consumer use or apparel.
How is the duty calculated for products under HS 988059?
A roll of technical textile fabric, weighing 500 kilograms and declared at a customs value of $10,000 USD, would attract a US duty of $1,000.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($10,000 USD × 10% = $1,000.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for a product fitting the description of Chapter 59, assuming no preferential trade agreements apply.
Which trade agreements reduce duties for HS 988059?
Several free trade agreements may reduce the applicable duty rate for HS 988059, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may receive a preferential rate of Free. The top origin countries benefiting from such agreements for this category often include Canada and Mexico. To claim preference under USMCA, a self-certified origin statement is typically required, detailing the origin of the goods and compliance with the agreement's rules of origin.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 988059, and how do preferential rates apply?
HS code 988059, indicating classification within Chapter 59 of the Harmonized System, covers 'Woven fabrics of a kind used for rubbered, plastic or similar proofing'. Duty rates vary significantly by importing country and the specific type of fabric. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate for certain coated fabrics within Chapter 59 can range from 0% to 6.5% ad valorem. Preferential rates under Free Trade Agreements (FTAs), such as the US-Mexico-Canada Agreement (USMCA), may offer reduced or zero duties if the goods meet specific rules of origin. Importers must consult the tariff schedule of the destination country, referencing the specific subheading within Chapter 59, to determine applicable rates and preferential treatment.
What are the key classification criteria for goods falling under HS code 988059?
The primary classification criterion for HS code 988059 is that the goods must be woven fabrics intended for rubbered, plastic, or similar proofing. This means the fabric itself is the base material, and it is designed or prepared to be coated or impregnated with rubber, plastics, or other similar substances to impart properties like waterproofing, air-tightness, or chemical resistance. The WCO's Explanatory Notes for Chapter 59 provide detailed guidance, emphasizing that the fabric's structure (e.g., plain weave, twill) and its intended end-use are crucial. It's important to distinguish these from finished articles made from such fabrics, which would be classified elsewhere.
What documentation is typically required for importing goods classified under HS code 988059?
Standard import documentation is generally required for goods classified under HS code 988059. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Crucially, an accurate HS classification is essential. Depending on the importing country's regulations and the specific product, a certificate of origin may be needed to claim preferential duty rates under FTAs. For certain specialized technical textiles, additional compliance documents related to safety standards or material composition might be requested by customs authorities.
How is the import duty calculated for HS code 988059, and can you provide a numerical example?
Import duties for HS code 988059 are typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. In some cases, specific duties (per unit) or a combination of ad valorem and specific duties may apply, depending on the importing country's tariff structure. For example, let's assume a shipment of woven polyester fabric intended for plastic coating is imported into the United States, classified under a specific subheading within HTS Chapter 59 with an MFN duty rate of 5% ad valorem. If the declared customs value of the shipment is $10,000 USD, the import duty would be calculated as: 5% × $10,000 USD = $500 USD. Importers and brokers must verify the exact duty rate and calculation method in the destination country's official tariff database.
Which major trade agreements commonly impact the duty rates for HS code 988059?
Several major trade agreements can significantly impact duty rates for goods classified under HS code 988059. For imports into the United States, the USMCA (United States-Mexico-Canada Agreement) is a key agreement, potentially offering duty-free entry for qualifying fabrics originating in Canada or Mexico. The EU's Generalized Scheme of Preferences (GSP) and its various Free Trade Agreements (e.g., with Japan, South Korea) can also provide preferential tariff treatment for Chapter 59 goods entering the European Union. Similarly, the UK's Global Tariff and its network of FTAs post-Brexit will influence duty rates for goods entering the United Kingdom. To benefit from these agreements, importers must ensure their goods meet the specific rules of origin stipulated in each respective trade pact and possess the necessary proof of origin documentation.