HS 520527 Measuring less than 106,38 decitex but not less than 83,33 decitex (exceeding 94 metric number but not exceeding 120 metric number)
Quick Answer: Cotton yarn, measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number), enters the UK duty-free, the EU at 4.00% ad valorem, and the US at 12% ad valorem under the Most Favored Nation (MFN) rate, with certain trade agreements offering duty-free entry. This specific classification pertains to fine-count single cotton yarns. Importers should be aware of potential preferential duty rates available under various Free Trade Agreements for the US market. CustomTariffs aggregates this data for compliance planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5205270000 | 0.00 % | — | — |
| 5205270010 | 0.00 % | — | — |
| 5205270090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5205270000 | 4.00 % | — | — |
| 5205270010 | 4.00 % | — | — |
| 5205270090 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5205270020 | — | — | ["kg"] |
| 5205270090 | — | — | ["kg"] |
| 52052700 | 12% | Free (14 programs) | — |
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 5205.27?
Imports of Measuring less than 106,38 decitex but not less than 83,33 decitex (exceeding 94 metric number but not exceeding 120 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 520527 cover?
This subheading covers single, continuous filament cotton yarn, specifically those measuring less than 106.38 decitex but not less than 83.33 decitex. This decitex range corresponds to a metric number exceeding 94 but not exceeding 120. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this classification is for fine cotton yarns intended for specific textile manufacturing processes, as further detailed in national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database.
What falls outside HS 520527?
The following products are excluded from HS 520527: cotton yarns that fall outside the specified decitex range (either finer or coarser than 83.33 to 106.38 decitex), yarns made from other fibers such as synthetic or regenerated cellulose, or cotton yarns that are multiple or cabled. For instance, a single cotton yarn measuring 70 decitex would be classified under a different subheading within heading 5205, while a two-ply cotton yarn of the same decitex would fall under heading 5205 if it meets the single yarn criteria before plying.
What are common classification mistakes for HS 520527?
A common error is misinterpreting the decitex or metric number specifications, leading to incorrect classification. Importers may also fail to distinguish between single yarns and multiple or cabled yarns, which are classified under different headings. 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. For example, confusing a single yarn with a ply yarn can result in misclassification and potential duty discrepancies.
How should importers classify products under HS 520527?
The correct procedure for classifying products under HS 520527 involves first confirming that the yarn is 100% cotton and a single continuous filament. Next, the decitex of the yarn must be precisely measured; this code applies to yarns between 83.33 and 106.38 decitex. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, to verify the exact specifications and any applicable notes. Accurate measurement and documentation are paramount.
How is the duty calculated for products under HS 520527?
A shipment of 1,000 kilograms of single cotton yarn measuring 90 decitex, declared at a customs value of $5,000 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared value ($5,000 USD × 0.03 = $150.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 5205.27.0000.
Which trade agreements reduce duties for HS 520527?
Several free trade agreements may reduce the applicable duty rate for HS 520527, including the United States-Mexico-Canada Agreement (USMCA), which can provide "Free" entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or "Free" duties for goods from certain developing countries, such as Bangladesh. 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 requirements.
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FAQ
What are the import duty rates for HS code 520527, specifically for cotton yarn not carded or combed, measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number)?
The Most Favored Nation (MFN) duty rate for HS code 520527 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. It is crucial to consult the specific trade agreement and verify eligibility for preferential treatment, as documentation requirements will apply.
How is the classification of cotton yarn under HS code 520527 determined, considering the decitex and metric number specifications?
Classification under HS code 520527 hinges on two primary technical specifications: the yarn's linear density (measured in decitex) and its count (measured in metric number). The code specifies yarn measuring less than 106.38 decitex but not less than 83.33 decitex. This range corresponds to a metric number exceeding 94 but not exceeding 120. Decitex is a measure of linear density, representing the mass in grams per 10,000 meters of yarn. The metric number is the length in kilometers of yarn that weighs 1 kilogram. Accurate measurement and documentation of these parameters are essential for correct classification.
What documentation is typically required when importing cotton yarn classified under HS code 520527?
When importing cotton yarn under HS code 520527, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to claim preferential duty rates under trade agreements (e.g., Australia, Bahrain, Chile, Colombia, Israel, Jordan, South Korea, Morocco, Oman, Peru, Singapore), a Certificate of Origin is mandatory. This certificate must attest that the goods meet the rules of origin stipulated in the relevant Free Trade Agreement. Importers should also be prepared to provide technical specifications or lab reports confirming the yarn's decitex and metric number if requested by customs authorities.
Can you provide a concrete example of how import duty is calculated for HS code 520527, assuming a standard MFN rate?
Under the standard Most Favored Nation (MFN) duty rate of 0.00% ad valorem for HS code 520527, the duty calculation is straightforward. Let's assume an importer brings in 1,000 kilograms of cotton yarn classified under this code, with a declared value of $5,000 USD. The duty is calculated as: Duty = Value × Duty Rate. In this case, Duty = $5,000 USD × 0.00% = $0.00 USD. Even if the value were higher, the duty would remain zero under the MFN rate. If a different, non-zero duty rate were applicable (e.g., 4.00% ad valorem, which is not the MFN rate for this specific code but illustrative), the calculation would be: Duty = $5,000 USD × 4.00% = $200 USD.
Which common trade agreements offer preferential duty rates for HS code 520527, and what is the general duty rate under these agreements?
Several trade agreements provide preferential duty rates for goods classified under HS code 520527. Based on the provided sample rates, agreements with Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG) typically offer a 'Free' or 0.00% ad valorem duty rate. It's important to note that specific conditions and rules of origin must be met to qualify for these preferential rates, and a valid Certificate of Origin is generally required.