HS Code for Fabric

Fabric is classified across several chapters of the HTSUS, and the two questions that usually decide the heading are the fiber and how the fabric is made. Woven cotton fabric points toward chapter 52 (for example printed plain-weave cotton at heading 5208), woven fabric of synthetic filament yarn toward chapter 54 (heading 5407), and woven fabric of synthetic staple fibers toward chapter 55 (headings 5512 and 5515). Knitted or crocheted fabric sits apart in chapter 60 (heading 6006) regardless of fiber. General rates range from around 6 percent for the cotton line to roughly 10 to 14.9 percent for the synthetic and knitted lines, so identifying the fiber and the woven-versus-knitted construction is the first step in exploring the most appropriate heading.

Fabric does not have a single home in the HTSUS; instead it is spread across Section XI (textiles) by fiber and by how the fabric is constructed, so those two attributes are the starting point rather than a single catch-all heading. As a first cut, woven fabrics of cotton point toward chapter 52, woven fabrics of man-made filament yarn toward chapter 54, and woven fabrics of man-made staple fibers toward chapter 55, while knitted or crocheted fabrics are gathered together in chapter 60.

Within the woven chapters the fiber content drives the heading. Printed plain-weave cotton fabric points toward heading 5208 in chapter 52. Fabric woven from continuous synthetic filament yarn (the smooth polyester used in linings and technical cloth) points toward heading 5407 in chapter 54. Fabric woven from synthetic staple fibers (shorter fibers spun into yarn) points toward chapter 55: heading 5512 covers fabric that is 85 percent or more synthetic staple, while heading 5515 covers other synthetic-staple fabrics blended mainly with a different fiber such as rayon. Because blends are common, the dominant fiber by weight is worth confirming, as it can move the fabric between headings and change the estimated rate.

Knitted and crocheted fabric is treated separately. Whatever the fiber, a fabric produced by knitting or crocheting rather than weaving points toward chapter 60 (for example dyed knitted fabric of synthetic fibers at heading 6006), so the construction method has to be checked before the fiber.

A practical way to approach it is to confirm the construction first (woven versus knitted or crocheted), then the dominant fiber by weight, and then the finishing state such as printed, dyed or bleached, since several subheadings split on that detail. That sequence usually points toward a single most-appropriate heading to explore. It is generally better to stay within the woven chapters (52, 54, 55) or the knit chapter (60) than to reach for the made-up-textile-article headings in chapters 61 to 63, which are intended for finished garments and home textiles rather than fabric sold by the yard or roll.

General duty rates for fabric vary with the fiber and construction. Woven cotton fabric such as printed plain-weave in heading 5208 is around 6 percent. Synthetic fabrics tend to be higher: woven fabric of synthetic filament yarn in heading 5407 is around 14.9 percent, woven fabric of polyester staple fibers in heading 5512 around 13.6 percent, and polyester staple blended with rayon in heading 5515 around 14.9 percent. Knitted fabric of synthetic fibers in heading 6006 is around 10 percent. Because the synthetic lines can be more than double the cotton line, the fiber content has a real effect on the estimated duty. Preferential rates under free trade agreements or programs such as the Generalized System of Preferences may reduce or eliminate these duties for qualifying origins. These figures are estimates for general planning purposes only.