HS 520523 Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number)

Quick Answer: Cotton yarn, measuring less than 232.56 decitex but not less than 192.31 decitex, which corresponds to exceeding 43 metric number but not exceeding 52 metric number, enters the UK at 0.00%, the EU at 4.00% ad valorem, and the US with a Most Favored Nation (MFN) rate of 18.9%. This specific yarn count is crucial for accurate classification. Importers and customs brokers should be aware of these varying duty rates across major markets. CustomTariffs aggregates this information, highlighting the importance of precise classification for cost-effective trade.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
5205230000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
5205230000 4.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
52052300 8.6% Free (14 programs) —
5205230020 — — ["kg"]
5205230090 — — ["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 5205.23?

Imports of Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number) 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 to Classify This HS Code?

```html

What products does HS 520523 cover?

This subheading covers single, continuous filament cotton yarn, not put up for retail sale, specifically measuring between 192.31 and 232.56 decitex. This decitex range corresponds to a yarn count exceeding 43 metric number but not exceeding 52 metric number, as defined by the World Customs Organization's Harmonized System Nomenclature. Official sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this precise technical specification for classification.

What falls outside HS 520523?

The following products are excluded from HS 520523: cotton yarn that is less than 192.31 decitex or exceeds 232.56 decitex, and cotton yarn put up for retail sale. Additionally, yarn made from staple fibers, blended yarns containing other fibers, or yarn that has undergone specific finishing processes beyond simple spinning, such as bleaching or dyeing (unless specifically provided for elsewhere), would not be classified here. For instance, sewing thread or embroidery yarn would fall under different headings.

What are common classification mistakes for HS 520523?

A common error is misinterpreting the decitex or metric number specifications, leading to incorrect classification. Importers may fail to account for the precise decitex range (192.31 to 232.56) or the corresponding metric number range (exceeding 43 but not exceeding 52). According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes, emphasizing the importance of accurate technical measurement.

How should importers classify products under HS 520523?

The correct procedure for classifying cotton yarn under HS 520523 involves first confirming that the yarn is 100% cotton and not put up for retail sale. Subsequently, the decitex of the yarn must be accurately measured. If the decitex falls within the range of 192.31 to 232.56, which corresponds to a metric number exceeding 43 but not exceeding 52, then HS 520523 is the appropriate classification.

How is the duty calculated for products under HS 520523?

A shipment of 1,000 kilograms of single, continuous filament 100% cotton yarn measuring 200 decitex (approximately 49 metric number), declared at a customs value of $5,000 USD, would attract a US duty of $350.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value ($5,000 USD × 0.035 = $175.00), and a specific duty of $0.175 per kilogram ($0.175/kg × 1,000 kg = $175.00), totaling $350.00, as published in the USITC Harmonized Tariff Schedule.

Which trade agreements reduce duties for HS 520523?

Several free trade agreements may reduce the applicable duty rate for HS 520523, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, preferential rates may be available under the Generalized System of Preferences (GSP) for eligible developing countries. To claim preference under USMCA, a valid Certificate of Origin is typically required, while GSP benefits often necessitate a Form A or a self-certified origin declaration.

```

Which HS Codes Are Related?

HS 520513 HS 520543 HS 520522 HS 520512 HS 520623 HS 520533

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What is the standard Most Favored Nation (MFN) import duty rate for HS code 520523?

The standard Most Favored Nation (MFN) import duty rate for HS code 520523, which covers single cotton yarn (measuring less than 232.56 decitex but not less than 192.31 decitex, equivalent to exceeding 43 metric number but not exceeding 52 metric number), is 3.5% ad valorem. This rate is applied to the customs value of the imported goods. For example, if the customs value of a shipment is $10,000, the MFN duty would be $10,000 * 0.035 = $350.

Are there preferential duty rates available for HS code 520523 under trade agreements?

Yes, preferential duty rates are often available for HS code 520523 under various trade agreements. For instance, goods originating from countries like Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG) may be eligible for duty-free entry (Free). Importers must ensure they have the necessary proof of origin documentation to claim these preferential rates. Always consult the specific trade agreement and the relevant customs authority for confirmation.

How is the decitex measurement for HS code 520523 determined, and why is it important for classification?

Decitex (dtex) is a unit of linear density for textile fibers and yarns. It measures the weight of the yarn in grams per 10,000 meters. For HS code 520523, the yarn must measure less than 232.56 decitex but not less than 192.31 decitex. This specific decitex range corresponds to a metric number exceeding 43 but not exceeding 52. Accurately determining and declaring the decitex or metric number is crucial for correct HS classification, as it dictates the applicable duty rate and any potential trade restrictions.

What documentation is typically required to import goods classified under HS code 520523?

To import goods classified under HS code 520523, standard import documentation is generally required. This includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, if claiming preferential duty rates under a trade agreement, a valid Certificate of Origin (or equivalent proof of origin) is mandatory. For cotton yarn, it may also be beneficial to have documentation specifying the fiber content (e.g., 100% cotton) and the yarn's construction details, which can assist customs in verifying the classification.

Can you provide an example of how a preferential duty rate would be applied to HS code 520523?

Certainly. If a shipment of cotton yarn classified under HS code 520523 originates from South Korea (KR) and qualifies for duty-free treatment under the US-Korea Free Trade Agreement (KORUS FTA), the duty rate would be 0.00% ad valorem. If the customs value of this shipment is $5,000, the import duty would be $5,000 * 0.00 = $0. This highlights the significant cost savings achievable by leveraging trade agreements, provided all origin and documentation requirements are met.