HS 520420 Put up for retail sale
Quick Answer: Cotton sewing thread, put up for retail sale, enters the UK at 0.00%, the EU at 5.00% ad valorem, and the US at rates ranging from 4.4% to 25.5% ad valorem, with certain trade agreements offering duty-free entry. This classification specifically applies to cotton sewing thread packaged in quantities suitable for direct sale to consumers, such as in small spools or skeins. Importers should verify specific preferential duty rates applicable to their country of origin, as these can significantly impact landed costs. CustomTariffs aggregates this information to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5204200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5204200000 | 5.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5204200000 | 4.4% | Free (14 programs) | ["kg"] |
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 5204.20?
Imports of Put up for retail sale 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 12 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 520420 cover?
This subheading covers cotton sewing thread, whether or not put up for retail sale, specifically when packaged in quantities suitable for direct consumer use. According to the World Customs Organization's Harmonized System Nomenclature, this classification applies to sewing thread of cotton, put up in retail packages. Official interpretations from resources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the defining characteristic is the retail packaging, indicating a product intended for direct sale to end-users rather than for industrial consumption.
What falls outside HS 520420?
The following products are excluded from HS 520420: cotton sewing thread not put up for retail sale, such as large spools or cones intended for industrial sewing machines, and sewing thread made from materials other than cotton, such as polyester or silk. Also excluded are other forms of cotton thread not specifically intended for sewing, like embroidery thread or crochet cotton, even if packaged for retail. These items would be classified under different headings or subheadings within Chapter 52 or other chapters of the HS nomenclature based on their specific characteristics and intended use.
What are common classification mistakes for HS 520420?
A common error is misinterpreting "put up for retail sale." Importers may incorrectly classify industrial-sized spools of cotton thread as retail if they are simply placed in a box for shipping, rather than being packaged for direct consumer purchase. Another mistake involves classifying sewing thread made of blended fibers under this subheading; General Rule of Interpretation (GRI) 3(b) often dictates classification based on the material that gives the product its essential character, meaning blended threads would likely fall under a different heading if cotton is not the predominant component or essential character.
How should importers classify products under HS 520420?
The correct procedure for classifying products under HS 520420 involves a two-step process: first, confirm the product is sewing thread made of cotton. Second, verify that the thread is packaged in a manner intended for direct sale to consumers, such as small spools, skeins, or cards. Importers and customs brokers should consult the specific tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the explanatory notes and any national subdivisions to ensure accurate classification based on the presentation and intended use of the goods.
How is the duty calculated for products under HS 520420?
A package of 10 small spools of 100% cotton sewing thread, weighing a total of 50 grams and declared at a customs value of $15.00 USD, would attract a US duty of $0.75. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value. The calculation is: 5% of $15.00 USD = $0.75 USD. This rate is published in the USITC Harmonized Tariff Schedule for subheading 5204.20.0000.
Which trade agreements reduce duties for HS 520420?
Several free trade agreements may reduce the applicable duty rate for HS 520420, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) may also offer reduced or Free rates for eligible goods from designated developing countries, such as Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP benefits, depending on the specific agreement and importing jurisdiction's requirements.
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FAQ
What are the typical import duty rates for HS code 5204.20, and how do preferential trade agreements impact them?
For HS code 5204.20 (Cotton sewing thread, put up for retail sale), the standard Most Favored Nation (MFN) duty rate can vary significantly by country. For example, the United States applies a 0.00% MFN duty. However, many trade agreements offer preferential rates. For instance, under agreements with Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Singapore (SG), and others, the duty rate is often Free. Importers should always verify the specific preferential rate applicable to their country of origin and the importing country's customs regulations, such as the US Harmonized Tariff Schedule (USHTS) or the EU's TARIC database, to confirm eligibility and claim reduced duties.
What specific criteria define 'put up for retail sale' under HS code 5204.20?
The 'put up for retail sale' provision in HS code 5204.20 refers to cotton sewing thread that is packaged in a manner intended for direct sale to consumers without further processing or repackaging. This typically includes thread wound onto spools, bobbins, cones, or similar retail packaging, often accompanied by brand labeling and intended for household or small-scale tailoring use. The key is that the presentation clearly indicates it is ready for the end-user. For instance, a large industrial cone of thread, even if it could eventually be sold to a consumer, would not typically fall under this provision unless it is specifically packaged and marketed for direct retail.
What documentation is typically required when importing cotton sewing thread classified under HS code 5204.20?
When importing cotton sewing thread under HS code 5204.20, standard import documentation is required. This includes a commercial invoice detailing the quantity, description, value, and origin of the goods; a packing list; and a bill of lading or air waybill. Crucially, to benefit from preferential duty rates under trade agreements, a Certificate of Origin (COO) or a declaration of origin on the invoice, compliant with the specific requirements of the trade agreement, is essential. Importers and customs brokers must ensure these documents accurately reflect the classification and origin to avoid delays or penalties.
How is the import duty calculated for HS code 5204.20, and can you provide an example?
The calculation of import duty for HS code 5204.20 depends on the applicable duty rate. If the duty is ad valorem (a percentage of the value), the calculation is straightforward. For example, if a shipment of cotton sewing thread classified under 5204.20 has a customs value of $10,000 USD and the applicable duty rate is 4.4% ad valorem, the duty amount would be calculated as: $10,000 (Customs Value) × 0.044 (Duty Rate) = $440 USD. Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties. Always refer to the official tariff schedule of the importing country for the precise duty calculation method.
Are there specific trade agreements that commonly provide duty-free entry for goods classified under HS code 5204.20?
Yes, several trade agreements facilitate duty-free or reduced-duty entry for goods classified under HS code 5204.20. For instance, the United States has Free Trade Agreements (FTAs) with countries like Australia, Bahrain, Chile, Colombia, Israel, Jordan, Morocco, Oman, Panama, Peru, and Singapore, which often grant duty-free access for qualifying products under this HS code, provided the origin requirements are met. Similarly, the European Union has Economic Partnership Agreements (EPAs) and Association Agreements with various countries that may offer preferential treatment. Importers must consult the specific text of each trade agreement and ensure their goods meet the Rules of Origin to claim these benefits.