HS 520100 Rendered absorbent or bleached
Quick Answer: Cotton, not carded or combed, imported under HS 5201.00 enters the UK and EU duty-free, while the US imposes a rate of 4.4¢/kg. This HS code specifically covers raw cotton that has undergone processes such as rendering absorbent or bleaching, distinguishing it from raw, unprocessed cotton. Importers should note the significant difference in duty application between the EU/UK and the US. According to CustomTariffs data, while the EU and UK offer duty-free entry for this category, the US applies a specific duty based on weight, necessitating careful calculation for cost-effective import. Exporters and customs brokers must ensure accurate classification and be aware of these varying tariff structures.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5201001000 | 0.00 % | — | — |
| 5201009000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5201001000 | 0.00 % | — | — |
| 5201009000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5201000500 | Free | — | ["kg"] |
| 5201002400 | 4.4¢/kg | Free (15 programs) | ["kg"] |
| 5201001800 | 31.4¢/kg | Free (14 programs) | ["kg"] |
| 5201003800 | 31.4¢/kg | Free (14 programs) | ["kg"] |
| 520100 | — | — | — |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 5201.00?
Imports of Rendered absorbent or bleached may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 520100 cover?
This subheading covers raw cotton, not carded or combed, that has been rendered absorbent or bleached. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically pertains to cotton fibers that have undergone treatments to enhance their absorbency or to whiten them. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that such processed raw cotton falls under this classification, distinguishing it from raw cotton in its natural state.
What falls outside HS 520100?
The following products are excluded from HS 520100: raw cotton that is merely ginned but not rendered absorbent or bleached, and cotton that has been carded or combed. Also excluded are cotton waste, cotton linters, and cotton fibers that have been spun into yarn or woven into fabric. For instance, cotton pads or swabs, even if absorbent and bleached, would typically be classified under headings related to articles of cotton, not raw cotton.
What are common classification mistakes for HS 520100?
A common error is misclassifying cotton that has undergone minimal processing as rendered absorbent or bleached. For example, cotton that has only been cleaned or ginned, without specific treatments for absorbency or bleaching, should not be classified here. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes, meaning the specific treatments of rendering absorbent or bleaching are crucial for this subheading.
How should importers classify products under HS 520100?
The correct procedure for classifying products under HS 520100 involves verifying that the raw cotton has indeed been treated to be rendered absorbent or bleached. Importers and customs brokers must examine product specifications, manufacturing processes, and any accompanying certificates of analysis to confirm these specific treatments. If the cotton meets these criteria, it should be assigned to 520100; otherwise, it may fall under HS 5201 (raw cotton, not carded or combed) or other headings depending on further processing.
How is the duty calculated for products under HS 520100?
A shipment of 1,000 kilograms of bleached raw cotton, declared at a customs value of $3,000 USD, would attract a US duty of $0 USD. This is because the Most Favored Nation (MFN) duty rate for HS 520100 in the USITC Harmonized Tariff Schedule is 0% ad valorem. Therefore, the duty calculation is 0% × $3,000 USD = $0 USD, assuming no other duties or taxes apply.
Which trade agreements reduce duties for HS 520100?
Several free trade agreements may reduce the applicable duty rate for HS 520100, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating cotton from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. The UK also has preferential trade agreements, such as with countries benefiting from the Generalised Scheme of Preferences (GSP), which may offer reduced or free entry with appropriate documentation like a EUR.1 movement certificate or GSP Form A.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the import duty rates for HS code 520100, covering raw cotton not carded or combed?
For HS code 520100, the Most Favored Nation (MFN) duty rate in the United States is Free. However, specific preferential rates may apply under Free Trade Agreements (FTAs). For instance, under the USMCA, qualifying cotton may enter duty-free. Always consult the latest USITC Harmonized Tariff Schedule for the most current and precise rates applicable to your specific import scenario and country of origin.
How is the duty for HS code 520100 calculated if a specific duty rate applies, such as 4.4¢/kg?
If a specific duty rate like 4.4¢/kg applies, the duty is calculated based on the net weight of the imported cotton. For example, if you import 10,000 kilograms of raw cotton classified under HS 520100 with a specific duty of 4.4¢/kg, the total duty would be 10,000 kg * $0.044/kg = $440.00. It is crucial to verify the exact rate and unit of measure from the official tariff schedule.
What documentation is typically required for importing raw cotton under HS code 520100?
For HS code 520100, standard import documentation includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and any preferential claims, a Certificate of Origin may be required. Importers should also be prepared to provide evidence of the cotton's classification and origin if requested by customs authorities. Verifying specific requirements with your customs broker is recommended.
Are there specific criteria to distinguish raw cotton (HS 520100) from other cotton classifications, such as carded or combed cotton?
HS code 520100 specifically covers 'Cotton, not carded or combed.' This means the cotton fibers have not undergone processes like carding (aligning fibers) or combing (removing short fibers and further aligning). If the cotton has been carded or combed, it would be classified under HS code 520300. The key distinction lies in the degree of processing the raw fibers have undergone prior to import.
Which major trade agreements might offer preferential duty rates for raw cotton (HS 520100) into the United States?
The United States has several Free Trade Agreements that could impact duty rates for HS code 520100. The United States-Mexico-Canada Agreement (USMCA) is a significant one, potentially allowing qualifying cotton originating from Mexico or Canada to enter the U.S. duty-free. Other FTAs with countries like Australia or Singapore might also contain provisions, though the applicability to raw cotton depends on the specific agreement's rules of origin. Importers must ensure their goods meet the strict rules of origin for each agreement to claim preferential treatment.