HS 520524 Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)
Quick Answer: Cotton yarn (other than sewing thread), measuring less than 192.31 decitex but not less than 125 decitex, enters the UK at 0.00%, the EU at 4.00% ad valorem, and the US with rates varying from Free to 22.3% ad valorem depending on the country of origin. This classification specifically applies to single cotton yarns made from cotton, not carded or combed, with a specific fineness range that translates to exceeding 52 metric number but not exceeding 80 metric number. Importers should verify the specific US duty rate based on the origin of the goods, as preferential trade agreements can significantly impact the final duty. CustomTariffs aggregates this tariff information for global trade planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5205240000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5205240000 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 52052400 | 9.9% | Free (14 programs) | — |
| 5205240020 | — | — | ["kg"] |
| 5205240090 | — | — | ["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 5205.24?
Imports of Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 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?
What products does HS 520524 cover?
This subheading covers single, multiple, or cabled cotton yarn, not put up for retail sale, that is specifically measuring less than 192.31 decitex but not less than 125 decitex. This corresponds to a yarn count exceeding 52 metric number but not exceeding 80 metric number, as defined by the World Customs Organization's Harmonized System Nomenclature. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this precise decitex and metric number range for classification.
What falls outside HS 520524?
The following products are excluded from HS 520524: cotton yarn that is finer or coarser than the specified decitex range (e.g., yarn measuring less than 125 decitex or more than 192.31 decitex), cotton yarn put up for retail sale (which falls under HS 5208 or 5209), and yarn made from other fibers or blends where cotton is not the predominant component. For instance, 100% linen yarn of a similar count would be classified elsewhere in Chapter 52 or Chapter 53.
What are common classification mistakes for HS 520524?
A common error is miscalculating or misinterpreting the yarn count and its corresponding decitex value. Importers may rely on incorrect conversion charts or fail to account for the specific metric number range (exceeding 52 but not exceeding 80). According to General Rule of Interpretation (GRI) 1, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Incorrectly applying the decitex measurement or metric number can lead to misclassification.
How should importers classify products under HS 520524?
The correct procedure for classifying cotton yarn under HS 520524 involves first confirming that the yarn is 100% cotton and not put up for retail sale. Subsequently, the importer or customs broker must accurately determine the yarn's decitex measurement or its metric number. If the yarn measures between 125 and 192.31 decitex (equivalent to a metric number between 52 and 80), then HS 520524 is the appropriate classification.
How is the duty calculated for products under HS 520524?
A shipment of 1,000 kilograms of 100% cotton yarn, measuring 150 decitex (approximately 66 metric number), declared at a customs value of $5,000 USD, would attract a US duty. Under the USITC HTS, the Most Favored Nation (MFN) duty rate for HS 5205.24.0000 is 3.5% ad valorem. Therefore, the duty would be $175.00 USD (3.5% × $5,000 USD). This calculation is based on the declared customs value.
Which trade agreements reduce duties for HS 520524?
Several free trade agreements may reduce the applicable duty rate for HS 520524, 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. Additionally, the Generalized System of Preferences (GSP) may offer duty-free entry for qualifying goods from certain developing countries. 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 jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the standard import duties for cotton yarn classified under HS code 5205.24?
For cotton yarn measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number), the standard Most Favored Nation (MFN) duty rate in the United States is 4.00% 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 duty would be $10,000 \times 0.04 = $400. Always verify the most current rates on the US International Trade Commission (USITC) website.
What specific criteria define cotton yarn for HS code 5205.24?
HS code 5205.24 specifically covers single, purely cotton yarn, not put up for retail sale, that is of combed cotton. The key defining characteristic for this sub-heading is its linear density: it must measure less than 192.31 decitex but not less than 125 decitex. This corresponds to a metric number exceeding 52 but not exceeding 80. The metric number is calculated as the length of yarn in meters per gram. For instance, 80 metric yarn is 80,000 meters per kilogram, and 52 metric yarn is 52,000 meters per kilogram. The yarn must be 100% cotton and combed, meaning the fibers have been processed to align them parallel to each other, resulting in a smoother, stronger yarn.
Which trade agreements offer preferential duty rates for HS code 5205.24 into the United States?
The United States has several Free Trade Agreements (FTAs) and preferential trade programs that can offer duty-free or reduced duty entry for certain goods. For HS code 5205.24, preferential rates may be available under agreements with countries such as 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. For example, goods originating from South Korea may enter duty-free under the Korea-United States Free Trade Agreement (KORUS FTA). Importers must ensure they have the proper Certificate of Origin and meet all rules of origin requirements to claim these preferential rates.
What documentation is typically required for importing cotton yarn under HS code 5205.24?
When importing cotton yarn classified under HS code 5205.24, standard import documentation is required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Crucially, to ensure accurate classification and duty assessment, the invoice should clearly state the yarn's composition (100% cotton), whether it is combed, and its linear density or metric number. If claiming preferential duty rates under a Free Trade Agreement, a valid Certificate of Origin issued by the exporting country's competent authority is mandatory. Importers should also be prepared for potential requests for laboratory test reports confirming the cotton content and fiber properties if customs has doubts about the declaration.
How is the duty calculated for HS 5205.24 if the standard MFN rate applies and the yarn is valued at $15,000?
The standard Most Favored Nation (MFN) duty rate for HS code 5205.24 is 4.00% ad valorem. This means the duty is calculated as a percentage of the declared customs value of the imported goods. If a shipment of cotton yarn under this code has a customs value of $15,000, the import duty would be calculated as follows: Duty Amount = Customs Value × Duty Rate. Duty Amount = $15,000 × 4.00% (or 0.04). Duty Amount = $600. Therefore, the import duty payable would be $600. This calculation assumes no other duties, taxes, or fees apply.