💾 Data Updated: 2025 HTS Revision 30 • Last updated: November 24, 2025

5209.32.00.40 - Napped (317)

Details

FieldValue
Unit of Quantitym², kg
General Rate of Duty8.4%
Special Rate of DutyFree (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
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SG 🇸🇬
Column 2 Rate of Duty20.9%
Quota QuantityN/A
Additional DutiesN/A

Overview

This HTS category, 5209.32.00.40, specifically classifies woven fabrics of cotton that meet stringent weight and cotton content requirements, are dyed, and feature a 3-thread or 4-thread twill weave, including cross twill. The defining characteristic of this classification is that the fabric has undergone a napping process. Napping is a finishing treatment that raises the fibers on the surface of the fabric, creating a soft, fuzzy texture. Examples of such fabrics include brushed cotton twills used for heavier apparel like workwear, durable upholstery, or blankets where a soft, brushed surface is desired.

This category is distinguished from its sibling, 5209.32.00.20, by the presence of this napping treatment. While both fabrics are woven cotton, dyed, and of a 3-thread or 4-thread twill weave weighing over 200 g/m², the "napped" designation signifies a distinct surface finish that impacts the fabric's feel, appearance, and utility. The sibling category covers the same fabric construction but without the raised surface fibers.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification at this level relies solely on the combination of material composition (85% or more cotton), weight (over 200 g/m²), dyeing status, the specific twill weave construction, and the presence of a napped finish. Therefore, precise identification of the napped surface is the crucial factor for correct classification into this code.

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