5209.32.00.40 - Napped (317)
Details
| Field | Value |
|---|---|
| Unit of Quantity | m², kg |
| General Rate of Duty | 8.4% |
| Special Rate of Duty | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
AU
🇦🇺
BH
🇧ðŸ‡
CL
🇨🇱
CO
🇨🇴
IL
🇮🇱
JO
🇯🇴
KR
🇰🇷
MA
🇲🇦
OM
🇴🇲
P
🇨🇷
🇩🇴
🇸🇻
🇬🇹
ðŸ‡ðŸ‡³
🇳🇮
PA
🇵🇦
PE
🇵🇪
S
🇨🇦
🇲🇽
SG
🇸🇬
|
| Column 2 Rate of Duty | 20.9% |
| Quota Quantity | N/A |
| Additional Duties | N/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.