HS 140420 Cotton linters
Quick Answer: Cotton linters imported under HS 140420 enter the UK at 0.00%, the EU at 0.00%, and the US duty-free under the MFN rate. This classification covers the short, fluffy fibers remaining on the cottonseed after the first ginning, often used in the production of paper, rayon, and cellulose-based products. Importers should be aware that while duty rates are currently favorable across these major markets, specific import regulations or documentation requirements may still apply. CustomTariffs aggregates this tariff information, providing a valuable resource for trade compliance planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1404200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1404200000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1404200000 | Free | — | ["kg"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 140420 cover?
This subheading covers cotton linters, which are the short, fuzzy fibers remaining on the cottonseed after the first ginning process. According to the World Customs Organization's Harmonized System Nomenclature, these are considered vegetable materials of a kind used for stuffing or packing, whether or not in the form of wadding. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC system align with this definition, encompassing raw or processed linters suitable for various industrial applications, such as the manufacture of paper, rayon, or cellulose derivatives.
What falls outside HS 140420?
The following products are excluded from HS 140420: fully processed cotton fibers classified under Chapter 52, such as spun cotton yarn or woven cotton fabrics. Also excluded are cotton waste, such as carded or combed waste, which typically falls under HS 5202. Furthermore, any cotton linters that have undergone significant chemical modification to create distinct chemical compounds would be classified according to their new chemical identity, not as raw vegetable material.
What are common classification mistakes for HS 140420?
A common error is misclassifying cotton linters that have been significantly processed or blended with other materials. For instance, if linters are heavily treated with chemicals to form a specific chemical intermediate, they would not fall under this heading. Adherence to General Interpretative Rule 1 and Rule 3(b) is crucial, ensuring that the classification reflects the essential character of the goods. Mistaking raw cotton fibers for linters is another frequent oversight.
How should importers classify products under HS 140420?
The correct procedure for classifying products under HS 140420 involves a thorough examination of the product's origin and processing. Importers and customs brokers must verify that the material consists of short fibers derived from cottonseed after ginning. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is essential. Reviewing product descriptions and any accompanying technical documentation will confirm its suitability for classification as cotton linters.
How is the duty calculated for products under HS 140420?
A shipment of 5,000 kilograms of raw cotton linters, declared at a customs value of $7,500 USD, would attract a US duty of $375.00 USD. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($7,500 USD × 0.05 = $375.00 USD). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 1404.20.0000.
Which trade agreements reduce duties for HS 140420?
Several free trade agreements may reduce the applicable duty rate for HS 140420, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for originating goods. For goods originating from developing countries, the Generalized System of Preferences (GSP) may offer preferential rates, often resulting in duty-free status. Documentation required typically includes a self-certified origin statement for USMCA and a GSP Form A for GSP beneficiaries, depending on the specific importing country's regulations.
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FAQ
What are the import duty rates for HS code 140420 (Cotton linters)?
For cotton linters (HS 140420), the Most Favored Nation (MFN) duty rate in the United States is Free. In the European Union, under the TARIC system, the rate is also Free. The UK Trade Tariff also lists a duty rate of Free. It is crucial to verify specific preferential rates under trade agreements, as these can vary.
How are cotton linters classified under HS 140420, and what are the key criteria?
HS code 140420 specifically covers 'Cotton linters'. Classification hinges on the material being the short, fibrous material remaining on the cotton seed after the first ginning. This distinguishes linters from raw cotton (fibers longer than 20mm) or cotton waste. The product must be derived from cotton seeds and consist of these short fibers.
What documentation is typically required for importing cotton linters under HS 140420?
Standard import documentation for HS 140420 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be required to claim preferential duty rates. Phytosanitary certificates might be necessary in some jurisdictions to ensure the goods are free from pests and diseases, though this is less common for processed linters.
How is the duty for cotton linters calculated if a duty were applicable? Provide an example.
While the MFN duty rates for HS 140420 are typically Free in major markets like the US, EU, and UK, if a duty were applicable (e.g., under a specific trade scenario or a different country's tariff), it would generally be calculated as an ad valorem rate (a percentage of the value) or a specific rate (per unit of weight or quantity). For example, if a hypothetical duty rate of 2% ad valorem applied to a shipment of cotton linters valued at $10,000, the duty would be $10,000 * 0.02 = $200. If a specific duty of $0.10 per kilogram applied to 500 kg of linters, the duty would be 500 kg * $0.10/kg = $50.
Do trade agreements, such as USMCA or EU trade deals, offer preferential duty rates for HS 140420?
Yes, trade agreements can significantly impact duty rates. For instance, under the USMCA (United States-Mexico-Canada Agreement), goods originating from Canada or Mexico may benefit from preferential treatment, often resulting in duty-free entry into the US, provided all origin requirements are met. Similarly, the EU has numerous Free Trade Agreements (FTAs) with partner countries that could grant preferential access for cotton linters. Importers must consult the specific text of relevant FTAs and ensure compliance with rules of origin to claim these benefits.