HS 520526 Measuring less than 125 decitex but not less than 106,38 decitex (exceeding 80 metric number but not exceeding 94 metric number)
Quick Answer: Cotton yarn, measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number), enters the UK duty-free, the EU at 4.00%, and the US at rates varying from Free to 34.1% depending on the country of origin. This specific yarn count falls within a narrower range of fine cotton threads. Importers should verify the applicable US duty rate based on the origin of the goods, as preferential trade agreements significantly impact costs. According to CustomTariffs data, the EU rate is a consistent ad valorem duty.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5205260000 | 0.00 % | — | — |
| 5205260010 | 0.00 % | — | — |
| 5205260090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5205260000 | 4.00 % | — | — |
| 5205260010 | 4.00 % | — | — |
| 5205260090 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 52052600 | 12% | Free (14 programs) | — |
| 5205260020 | — | — | ["kg"] |
| 5205260090 | — | — | ["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 5205.26?
Imports of Measuring less than 125 decitex but not less than 106,38 decitex (exceeding 80 metric number but not exceeding 94 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 520526 cover?
This subheading covers single, continuous filament cotton yarn, specifically those measuring less than 125 decitex but not less than 106.38 decitex. This range corresponds to a metric number exceeding 80 but not exceeding 94, 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 decitex and metric number range for classification within Heading 5205, which pertains to cotton sewing thread of less than 80% cotton by weight.
What falls outside HS 520526?
The following products are excluded from HS 520526: cotton yarn with a decitex outside the specified range of 106.38 to 125 decitex, such as finer yarns below 106.38 decitex (classified under 520525) or coarser yarns above 125 decitex (classified under 520527). Also excluded are multi-ply or cabled cotton yarns, which fall under different subheadings within Heading 5205 or Heading 5207. Cotton sewing thread of less than 80% cotton by weight is also excluded from this specific subheading.
What are common classification mistakes for HS 520526?
A common error is misinterpreting the decitex or metric number specifications, leading to incorrect classification. For instance, classifying yarn that is slightly finer or coarser than the 106.38-125 decitex range under this code is a mistake. Importers may also incorrectly classify multi-ply yarns as single yarns, or confuse cotton sewing thread with other types of cotton yarn. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, is crucial for accurate classification based on the precise technical specifications.
How should importers classify products under HS 520526?
The correct procedure for classifying cotton yarn under HS 520526 involves first determining the fiber content, which must be predominantly cotton. Subsequently, the yarn's decitex must be precisely measured and confirmed to fall within the 106.38 to 125 decitex range. This measurement should be cross-referenced with the corresponding metric number (80 to 94). Importers and customs brokers must consult official tariff schedules, such as the USITC HTS or the UK Trade Tariff, for definitive classification guidance and any specific national subdivisions.
How is the duty calculated for products under HS 520526?
A spool of 100% cotton yarn measuring 115 decitex, weighing 1 kilogram 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 ($15.00 USD × 5% = $0.75). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 5205.26.0000.
Which trade agreements reduce duties for HS 520526?
Several free trade agreements may reduce the applicable duty rate for HS 520526, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Vietnam. To claim these preferences, a valid USMCA Certificate of Origin or a CPTPP Certificate of Origin is typically required, depending on the origin country and the specific agreement.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 520526, specifically for cotton yarn measuring less than 125 decitex but not less than 106.38 decitex?
The Most Favored Nation (MFN) duty rate for HS code 520526 is 0.00% ad valorem. However, preferential duty rates may apply under various trade agreements. For example, under the US-Australia Free Trade Agreement (AU), the duty rate is Free. Under the US-Korea Free Trade Agreement (KR), the duty rate is also Free. Importers should always verify the specific preferential rate applicable to their country of origin. For goods not eligible for preferential treatment, the standard MFN rate applies.
How is the classification of cotton yarn under HS code 520526 determined, considering the decitex and metric number specifications?
HS code 520526 specifically covers single, unbleached cotton yarn, measuring less than 125 decitex but not less than 106.38 decitex. This decitex range corresponds to a metric number exceeding 80 but not exceeding 94 (Ne 80 to Ne 94). The decitex (dtex) is a measure of linear density, representing the mass in grams per 10,000 meters of yarn. The metric number (Ne) is an indirect system where a higher number indicates a finer yarn. Accurate measurement and calculation of either decitex or metric number are crucial for correct classification.
What documentation is typically required when importing cotton yarn classified under HS code 520526?
When importing cotton yarn under HS code 520526, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a certificate of origin is often necessary to claim preferential duty rates under trade agreements. For cotton products, a declaration of origin of the cotton may also be required by customs authorities to verify that the cotton is indeed from the claimed country of origin, especially if preferential treatment is sought. Importers should consult the specific requirements of the importing country's customs agency.
Which common trade agreements offer preferential duty rates for HS code 520526, and what are the typical rates?
Several trade agreements provide preferential duty rates for HS code 520526. 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 typically Free (0.00%). These agreements aim to reduce or eliminate tariffs on goods traded between member countries. Importers must ensure their goods meet the rules of origin stipulated in the respective trade agreement to qualify for these reduced rates.
Can you provide a concrete example of how import duty is calculated for HS code 520526 if it were subject to a non-preferential rate?
While the MFN rate for HS code 520526 is 0.00%, let's assume hypothetically for illustrative purposes that a specific trade scenario resulted in a 4.00% ad valorem duty. If an importer brought in 1,000 kilograms of cotton yarn classified under 520526 with a declared customs value of $5,000 USD, the duty calculation would be: Duty = Value × Duty Rate. In this hypothetical scenario, Duty = $5,000 USD × 4.00% = $200 USD. This calculation is based purely on the value of the goods. It's important to note that for many goods, especially those covered by free trade agreements, the duty would be $0.