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HS Code 5601.21 : Wadding of textile materials and articles thereof, Of cotton

The 6-digit Harmonized System (HS) code for wadding of textile materials and articles thereof, of cotton is 5601.21. Under the 2026 Chinese Taipei (MOF / Taiwan), the representative MFN general duty rate is 10% [MOF Customs Administration].

Chapter

Ch 56

Heading

5601

Subheading

5601.21

TW MFN Duty

10%

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 56

Wadding of textile materials and articles thereof; textile fibers, not exceeding 5 mm in length (flock), textile dust and mill neps

Heading 5601

5601

Wadding of textile materials and articles thereof; textile fibers, not exceeding 5 mm in length (flock), textile dust and mill neps

Subheading .21

.21

Wadding of textile materials and articles thereof, Of cotton

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Chinese Taipei (Taiwan MOF Tariff 2026)

5601.21.00.00

Taiwan MFN Base Customs Duty

10%

Verified July 2026 · MOF Source

MODULE 5: TAIWAN IMPORT DUTY & TAX BREAKDOWN

Customs Duty Rate

10%

WTO MFN Applied

Business Tax (營業稅)

5.00 %

CIF + Duty Base

De Minimis Threshold

TWD 2,000

Max 6 shipments/half-yr

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 5601.21

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 5601.21.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist

UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

MODULE 8: TW Trade Remedies & Safeguards

Customs Administration, MOF Anti-Dumping / Trade Defence

Standard 2026 Chinese Taipei Tariff Schedule (MOF)

Steel & Commodity Safeguards

Exempt (Non-Steel Commodity)

Regulatory Compliance Status

Standard Statutory Clearance

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.

Agreement Code	Trade Agreement / Program	Preferential Rate	Rules of Origin (RoO) Requirement
MFN	WCO Most-Favoured-Nation (MFN) Status	Standard MFN Rate	Applies to all WTO member states for Wadding of textile materials and articles thereof, Of cotton.
FTA	TW Preferential & Regional Trade Agreements	Free / Concessional	Subject to official Certificate of Origin & Rules of Origin (RoO) requirements.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container

~28 CBM / 28,000 kg Payload

Standard 40ft High-Cube

~68 CBM / 28,600 kg Payload

Stowage Factor & Handling

Standard commercial packaging for Wadding of textile materials and articles thereof, Of cotton

MODULE 11: Advance Tariff Classification (Customs Administration, MOF)

Legally binding advance classification rulings issued by Ministry of Finance Customs Administration for HS 5601.21.

Query official MOF Customs portal:

Search Official MOF Portal for 5601.21 →

Taiwan Declarable Tariff Items (5601.21)

National line-level (8/10-digit) detail for Chinese Taipei (MOF / Taiwan): coverage in progress.

Universal 6-digit WCO backbone applied rate: 10%. Confirm the full national commodity code at the official source (MOF Customs Administration).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
5601.22	Subheading under Heading 5601	HS 5601.22 undefined Duty & Entry Rules →
5601.29	Subheading under Heading 5601	HS 5601.29 undefined Duty & Entry Rules →
5601.30	Subheading under Heading 5601	HS 5601.30 undefined Duty & Entry Rules →

Official Primary Sources & Authority References

Customs Administration, MOF Taiwan ↗

Official Taiwan 11-digit tariff items and MFN customs duty rates.

Taiwan Advance Tariff Classification Portal ↗

Ministry of Finance advance tariff classification rulings database.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and Chinese Taipei (MOF / Taiwan) general duty for Wadding of textile materials and articles thereof, Of cotton?

Under WCO Harmonized System 2022 and Chinese Taipei (MOF / Taiwan), Wadding of textile materials and articles thereof, Of cotton is classified under HS 5601.21 (Heading 5601, Chapter 56). The representative TW MFN general duty rate is 10%.

How is HS 5601.21 distinguished within Heading 5601 (Wadding of textile materials and articles thereof; textile fibers, not exceeding 5 mm in length (flock), textile dust and mill neps)?

Heading 5601 covers Wadding of textile materials and articles thereof; textile fibers, not exceeding 5 mm in length (flock), textile dust and mill neps. Subheading 5601.21 specifically isolates Wadding of textile materials and articles thereof, Of cotton. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 5601.

What are the primary candidate subheadings related to HS 5601.21?

Related subheadings under Heading 5601 include 5601.22, 5601.29, 5601.30. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Wadding of textile materials and articles thereof, Of cotton?

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Can goods under HS 5601.21 enter duty-free under USMCA or Free Trade Agreements?

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

What is the US formal entry threshold for shipments of Wadding of textile materials and articles thereof, Of cotton?

Commercial shipments of Wadding of textile materials and articles thereof, Of cotton with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

How can an importer obtain a binding CBP classification ruling for HS 5601.21?

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

What tax applies to imports of HS 5601.21 in Chinese Taipei (Taiwan)?

Taiwan assesses a 5% Business Tax (VAT-equivalent) on imported merchandise, calculated on CIF value + statutory customs duty.

What is Taiwan's de minimis duty and tax threshold?

Taiwan's de minimis threshold for express parcel imports is TWD 2,000 (limited to 6 import shipments per calendar half-year).

Which agency regulates customs entry and advance rulings in Taiwan?

Customs declarations and advance classification rulings are administered by the Customs Administration, Ministry of Finance (MOF).

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