Square Meter (Fabric Unit)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 5208114020 | 44.0% | CN | US | Official Doc |
| 5407810090 | 49.9% | CN | US | Official Doc |
| 5208214020 | 45.2% | CN | US | Official Doc |
Product Images
AI Analysis
Here is the comprehensive clearance guide for Fabric (Square Meter Unit), styled as a professional Wiki entry based strictly on the provided data.
π§΅ Fabric (Square Meter Unit)
π HS Code Reference & Clearance Strategy | 2026 Tariff Analysis | Textile Import Guide
π Product Category: Woven/Unwoven Textile Fabrics for Garment Manufacturing
π Unit of Measure: Square Meter (mΒ²)
π¨π³ Origin Focus: China (CN)
πΊπΈ Target Market: United States (US)
β οΈ Critical Overview:
Fabrics for clothing are primarily classified under Chapter 52 (Cotton) or Chapter 54 (Synthetic Fibers). The tax burden is extremely high due to the combination of Basic Duties, Section 301 Tariffs ("Add-on"), and Section 122 Tariffs. Expect a total duty range of 44.0% to 49.9%.
π¦ II. HS Code Classification Matrix (2026 Data)
| HS Code | Product Description & Logic | Material/Usage Match | Total Tax Rate |
|---|---|---|---|
| 5208.11.40.20 | Cotton Fabrics: Woven fabric of cotton, containing < 85% cotton, mixed mainly with man-made staple fibers. π§ Logic: "Fabric" matches material/shape; "for Clothing" matches usage. No conflict. |
β Cotton-based | 44.0% |
| 5407.81.00.90 | Synthetic Woven Fabrics: Woven fabrics of synthetic filament yarns, other. π§ Logic: Matches shape (woven) & usage (clothing). Inferred as synthetic filament fabric (Residual/Baseline logic). |
β Synthetic | 49.9% |
| 5208.21.40.20 | Cotton Blends: Woven cotton fabrics, mixed mainly with man-made staple fibers, dyed/colored. π§ Logic: "Fabric" matches shape; "for Clothing" matches usage. Inferred as textile material. |
β Cotton Blend | 45.2% |
π Key Insight:
- 52xx Series = Cotton/Cellulosic based. - 5407 Series = Synthetic Fibers (Nylon/Polyester/Spandex). - All items are explicitly "for Clothing" and "Fabric" form, triggering the highest tariff tiers for China-origin goods.
π° III. 2026 Tariff Structure Deep Dive
β Applicable Country: United States (US)
β Origin: China (CN)
β±οΈ Effective Date: Current/2026 Season
π― Scenario A: 5208.11.40.20 (Cotton Fabric)
| Tax Component | Rate | Legal Source / Description |
|---|---|---|
| Base Duty | 9.0% | Standard MFN (Most Favored Nation) tariff for cotton woven fabric. |
| Add-on Tariff | 25.0% | Section 301: US-China Trade War "Add-on" tariff on textiles/apparel. |
| Section 122 | 10.0% | Section 122 Tariff: Additional tariff on specific textile items (often related to supply chain security). |
| TOTAL | 44.0% | CIF Value Γ 44% |
π Explanation:
Even for standard cotton fabric, the "Add-on 25%" and "122 Clause 10%" stack on top of the base 9%. The 122 Clause is a critical, often overlooked surcharge that significantly increases the landed cost.
π― Scenario B: 5407.81.00.90 (Synthetic Fabric)
| Tax Component | Rate | Legal Source / Description |
|---|---|---|
| Base Duty | 14.9% | Base rate for synthetic filament woven fabrics. |
| Add-on Tariff | 25.0% | Section 301: Standard 25% surcharge on Chinese synthetic textiles. |
| Section 122 | 10.0% | Section 122 Tariff: Applicable to this synthetic category. |
| TOTAL | 49.9% | CIF Value Γ 49.9% |
π Explanation:
This is the highest tax tier in the dataset. Synthetic fibers are taxed at a higher base rate (14.9% vs 9.0%) than the specific cotton entry, resulting in a nearly 50% total tax burden.
π― Scenario C: 5208.21.40.20 (Cotton Blend)
| Tax Component | Rate | Legal Source / Description |
|---|---|---|
| Base Duty | 10.2% | Base rate for cotton blends. |
| Add-on Tariff | 25.0% | Section 301: 25% surcharge. |
| Section 122 | 10.0% | Section 122 Tariff: 10% surcharge. |
| TOTAL | 45.2% | CIF Value Γ 45.2% |
π οΈ IV. Clearance Operational Advice (Strategic Guide)
β 1. Documentation Checklist (Mandatory)
To prove "for Clothing" and "Fabric" status and avoid misclassification penalties:
| Document | Requirement | Critical Detail |
|---|---|---|
| Commercial Invoice | βοΈ Required | Must explicitly state: "Fabric for Clothing" and Unit: Square Meter (mΒ²). |
| Packing List | βοΈ Required | Show roll/yardage details. Avoid vague descriptions like "textile material". |
| Material Composition | βοΈ Required | Crucial: Must specify % of Cotton vs. Synthetic to distinguish between 5208 (Cotton) and 5407 (Synthetic). |
| End-Use Declaration | βοΈ Strongly Recommended | Confirm final product is apparel (garments), justifying the "for Clothing" classification. |
| Supplier Certs | βοΈ Optional but Safe | ISO or OEKO-TEX certificates can help expedite customs if questioned on material safety. |
β 2. Declaration Strategy (The "Golden Rules")
π₯ Rule #1: Never declare generic "Textile" or "Cloth".
Bad: "Cloth" β High Risk of Audit & Penalty.
Good: "Woven Cotton Fabric, 100% Cotton, 5208.11.40.20, for Clothing" β Clear Path.π₯ Rule #2: Verify Fiber Content Before Shipping.
If the fabric is a Cotton-Synthetic blend, you must know the exact ratio. - >85% Cotton β Likely 5208 (Check sub-headers). - Synthetic Filament β 5407. - Misdeclaration leads to immediate seizure or massive back-taxes.π₯ Rule #3: Unit Consistency.
Ensure the invoice unit matches the HS Code's standard unit (Square Meter). If declared in "Square Yards" or "Kilograms", it may trigger a system error.
β 3. Special Handling: The "122 Clause" Factor
- What is it? The 10% Section 122 Tariff is an extra layer on top of the standard 301 (25%) tariff.
- Impact: It turns a standard textile duty into a near-50% tax.
- Strategy:
- Calculate Landed Cost Immediately: Do not assume standard duty (9-15%). Budget for +35% (25+10) in additional costs.
- Price Adjustment: If your supplier price is based on "FOB", ensure the final "CIF + 45%" is viable for your market.
- No De Minimis Exemption: Unlike small parcels, bulk fabric shipments cannot use "De Minimis" (low value) loopholes. All goods are subject to these full tariffs.
π V. Global Market Comparison (Quick View)
| Region | HS Code Category | Est. Base Duty | Add-on (US) | Section 122 (US) | Total (US) |
|---|---|---|---|---|---|
| πΊπΈ USA | 5208 / 5407 | 9.0% - 14.9% | +25.0% | +10.0% | 44.0% - 49.9% |
| πͺπΊ EU | Similar | 12% - 16% | 0% | 0% | 12% - 16% |
| π¨π³ China | Same | 9.0% - 14.9% | 0% | 0% | 9.0% - 14.9% |
π‘ Pro Tip: If your market is not the US, these tariffs do not apply. However, if you are shipping to the US, you must budget for the ~45-50% total tax.
π VI. Common Pitfalls & Solutions
β Mistake 1: Declaring as "Garment" instead of "Fabric".
π Fix: Fabric is Chapter 50-60. Garments are Chapter 61-62. Different HS Codes!
β Mistake 2: Ignoring the "Section 122" in cost calculations.
π Fix: Always add +10% to your "301 Tariff" calculation for China-origin textiles.
β Mistake 3: Wrong fiber description (e.g., calling cotton "synthetic").
π Fix: Use lab test reports to verify fiber content before declaring.
π― VII. Final Verdict
π Action Plan: 1. Identify Material: Is it Cotton (5208) or Synthetic (5407)? 2. Check Usage: Is it explicitly "for Clothing"? 3. Calculate: Base + 25% (301) + 10% (122) = Total Duty. 4. Declare: Use precise descriptions: "Woven [Fiber] Fabric for Clothing, HS Code [XXXX.XX.XX.XX]".
β οΈ Warning: The 122 Clause and 301 Tariff make US clearance for fabric from China one of the most expensive scenarios in textile trade. Do not underquote your customers!
β¨ Professional Clearance starts with Precision!
πΌ Your margin depends on accurate classification!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.