HS 520521 Single yarn, of combed fibres
Quick Answer: Cotton yarn of single yarn, combed fibres, imported under HS 520521 enters the UK at 0.00%, the EU at 4.00% ad valorem, and the US at 5.8% ad valorem under the Most Favored Nation (MFN) rate. This classification specifically covers single yarns of cotton, made from combed cotton fibres, which have undergone a combing process to align and remove short fibres, resulting in a smoother and stronger yarn. Importers should be aware of potential preferential duty rates available in the US for specific trading partners. CustomTariffs aggregates this tariff data, highlighting the varying import costs across major markets for this product.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5205210000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5205210000 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 52052100 | 5.8% | Free (14 programs) | — |
| 5205210020 | — | — | ["kg"] |
| 5205210090 | — | — | ["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 5205.21?
Imports of Single yarn, of combed fibres 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 520521 cover?
This subheading covers single yarn of cotton, of combed fibres, not put up for retail sale, and measuring more than 850 decitex but not more than 710 decitex. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category specifically includes cotton yarns that have undergone a combing process to remove short fibres and align the longer ones, resulting in a smoother, stronger yarn. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC database further define this by specific yarn counts or linear densities, ensuring precise classification for trade purposes.
What falls outside HS 520521?
The following products are excluded from HS 520521: single yarns of cotton that are not combed, yarns of other fibres, yarns put up for retail sale (which fall under different headings), and yarns with a decitex outside the specified range of more than 850 decitex but not more than 710 decitex. For instance, carded cotton yarn, even if single and of similar decitex, would be classified elsewhere, as would blended yarns containing cotton and synthetic fibres, or sewing thread.
What are common classification mistakes for HS 520521?
A common error is misinterpreting the "combed fibres" requirement. Importers may incorrectly classify carded cotton yarn under this subheading, failing to recognize that the combing process is a distinct manufacturing step that affects yarn quality and classification. Additionally, confusion can arise regarding the precise decitex range, leading to misclassification under adjacent subheadings. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial.
How should importers classify products under HS 520521?
The correct procedure for classifying products under HS 520521 involves a multi-step verification process. Importers and customs brokers must first confirm that the yarn is single, made exclusively of cotton, and has undergone a combing process. Next, they must accurately determine the yarn's decitex to ensure it falls within the specified range of more than 850 decitex but not more than 710 decitex. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and reviewing relevant Explanatory Notes is essential for accurate classification.
How is the duty calculated for products under HS 520521?
A shipment of 1,000 kilograms of 100% combed cotton single yarn, measuring 900 decitex, declared at a customs value of $5,000 USD, would attract a US duty of $175.00. This is calculated using the Most Favored Nation (MFN) duty rate of 1.75% ad valorem (HTS Code 5205.21.0000), applied to the declared customs value: 1.75% × $5,000 USD = $87.50. However, if the duty were based on weight, and assuming a hypothetical rate of $0.10 per kilogram, the duty would be 1,000 kg × $0.10/kg = $100.00. The USITC Harmonized Tariff Schedule provides the definitive rates.
Which trade agreements reduce duties for HS 520521?
Several free trade agreements may reduce the applicable duty rate for HS 520521, 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. For goods originating from certain developing countries, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's regulations.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 5205.21.0000, which covers single yarn of combed cotton, not put up for retail sale, containing 85% or more by weight of cotton and with a single yarn linear density exceeding 714.29 decitex but not exceeding 833.33 decitex?
The Most Favored Nation (MFN) duty rate for HS code 5205.21.0000, as per the US Harmonized Tariff Schedule (HTS), is 5.8% ad valorem. However, preferential duty rates may apply under various trade agreements. For instance, goods originating from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Singapore (SG), and the United States-Mexico-Canada Agreement (USMCA) may receive free entry (0.00%). It is crucial to consult the latest HTS or relevant trade agreement texts for definitive rates applicable to your specific origin country.
What specific criteria must be met for cotton yarn to be classified under HS code 5205.21.0000?
To be classified under HS code 5205.21.0000, the single yarn must meet several conditions: 1. It must be made of cotton, containing 85% or more by weight of cotton. 2. The fibres must be combed, indicating a higher degree of processing and uniformity compared to carded cotton. 3. It must be single yarn (not multiple or cabled). 4. It must not be put up for retail sale. 5. Specifically for 5205.21, the single yarn linear density must exceed 714.29 decitex but not exceed 833.33 decitex. Linear density is a measure of the yarn's thickness.
What documentation is typically required for importing goods classified under HS code 5205.21.0000 into the United States?
For importing goods under HS code 5205.21.0000 into the United States, standard documentation includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to claim preferential duty rates under trade agreements (e.g., USMCA, CAFTA-DR), a valid Certificate of Origin is required, demonstrating that the goods meet the rules of origin specified in the respective agreement. Importers may also need to provide evidence of the cotton content and yarn specifications if requested by Customs and Border Protection (CBP) to verify classification.
How is the import duty calculated for HS code 5205.21.0000, and can you provide a numerical example?
The import duty for HS code 5205.21.0000 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared value of the imported goods. For example, if the MFN duty rate is 5.8% and you import 10,000 kilograms of yarn with a declared customs value of $2.50 per kilogram, the total value would be 10,000 kg * $2.50/kg = $25,000. The calculated duty would then be 5.8% of $25,000, which equals $1,450. If a preferential rate applies, such as 0.00% from a country with a free trade agreement, the duty would be $0.
Which major trade agreements offer preferential duty rates for HS code 5205.21.0000 into the US, and what is the general duty rate under these agreements?
Several trade agreements provide preferential duty rates for HS code 5205.21.0000 into the United States. Key agreements include the United States-Mexico-Canada Agreement (USMCA), the Dominican Republic-Central America Free Trade Agreement (CAFTA-DR), and bilateral agreements with countries like South Korea (KORUS FTA) and Chile (US-Chile FTA). Under most of these agreements, eligible goods originating from partner countries can enter the US duty-free (0.00%). It is essential to verify the specific rules of origin for each agreement and ensure proper documentation, such as a Certificate of Origin, is provided to claim these benefits.