HS 520535 Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)

Quick Answer: Cotton yarn, measuring less than 125 decitex per single yarn (exceeding 80 metric number), enters the UK at 0.00%, the EU at 4.00% ad valorem, and the US at 12% ad valorem (MFN). This classification specifically covers single cotton yarns of fine counts, typically used in high-quality textiles. Importers should be aware of the significant duty rate disparity between major trading blocs. According to CustomTariffs data, preferential rates may apply in the US for certain trading partners. Exporters and customs brokers must ensure accurate declaration of yarn count and composition to avoid classification disputes.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
5205350000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
5205350000 4.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
5205350000 12% Free (14 programs) ["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 5205.35?

Imports of Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) 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?

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What products does HS 520535 cover?

This subheading covers single cotton yarn, not put up for retail sale, measuring less than 125 decitex (which equates to exceeding 80 metric number per single yarn). According to the World Customs Organization's Harmonized System Nomenclature, this category specifically includes fine cotton yarns. For instance, the USITC Harmonized Tariff Schedule (HTS) defines this by the yarn's fineness, ensuring that only the thinnest single cotton yarns fall within this classification, excluding coarser counts.

What falls outside HS 520535?

The following products are excluded from HS 520535: cotton yarn measuring 125 decitex or more (i.e., 80 metric number per single yarn or less), cotton yarn put up for retail sale, and cotton yarn that is blended with other fibers. For example, a single cotton yarn measuring 150 decitex would be classified under a different subheading within heading 5205, and a cotton/polyester blend yarn would fall under Chapter 55.

What are common classification mistakes for HS 520535?

A common error is misinterpreting the decitex or metric number measurement, leading to classification under the wrong subheading within heading 5205. Importers may also incorrectly classify blended yarns or yarns put up for retail sale under this subheading, failing to adhere 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.

How should importers classify products under HS 520535?

The correct procedure for classifying single cotton yarn under HS 520535 involves first confirming that the yarn is 100% cotton and not put up for retail sale. Subsequently, the importer must accurately determine the yarn's decitex or metric number; for this subheading, it must be less than 125 decitex. Consulting the specific national tariff schedule, such as the EU TARIC database or the UK Trade Tariff, is crucial for precise application of the rules.

How is the duty calculated for products under HS 520535?

A 100% cotton sewing thread, measuring 100 decitex and declared at a customs value of $500 USD, would attract a US Most Favored Nation (MFN) duty of $0.00. This is because the USITC Harmonized Tariff Schedule lists a 0% MFN duty rate for this specific classification (5205.35.0000), meaning the duty is calculated as 0% × $500 USD = $0.00.

Which trade agreements reduce duties for HS 520535?

Several free trade agreements may reduce the applicable duty rate for HS 520535, 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 reduced or free entry for goods from certain developing countries. To claim preference under USMCA, a valid Certificate of Origin is typically required, while GSP often necessitates a GSP Form A.

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Which HS Codes Are Related?

HS 520635 HS 520534 HS 520548 HS 520533 HS 520532 HS 520544

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

FAQ

What are the standard import duties for HS code 5205.35, which covers cotton yarn (not put up for retail sale) of single yarn measuring less than 125 decitex?

The standard Most Favored Nation (MFN) duty rate for HS code 5205.35 is 4.00% ad valorem. This rate applies to imports from countries not covered by preferential trade agreements. For example, if the value of the imported yarn is $10,000, the duty would be $10,000 \times 4.00% = $400.

How do preferential trade agreements affect the duty rates for HS code 5205.35?

Many trade agreements offer reduced or duty-free access for goods classified under HS 5205.35. For instance, imports 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) often benefit from Free (0.00%) duty rates, provided they meet the rules of origin stipulated in each agreement. Importers must ensure they have the necessary proof of origin documentation.

What specific criteria determine if cotton yarn falls under HS code 5205.35?

HS code 5205.35 specifically covers cotton yarn, not put up for retail sale, composed of single yarns, where each single yarn measures less than 125 decitex. This decitex measurement is equivalent to exceeding 80 metric number per single yarn (1 metric number = 1 gram per 1000 meters; 1 decitex = 0.1 gram per 1000 meters). The yarn must be made from cotton, and it must not be intended for retail sale in packages.

What documentation is typically required for importing cotton yarn under HS code 5205.35, especially when claiming preferential duty rates?

Standard import documentation includes a commercial invoice, packing list, and bill of lading. When claiming preferential duty rates under a Free Trade Agreement (FTA), a Certificate of Origin (COO) or a declaration of origin, compliant with the specific FTA's requirements, is crucial. This document verifies that the goods meet the rules of origin and are eligible for the reduced tariff. Consult the relevant FTA text for precise documentation mandates.

Can you provide an example of how duty is calculated for HS 5205.35 under a preferential rate?

Certainly. If cotton yarn under HS 5205.35 is imported from South Korea (KR) under the terms of the Korea-U.S. Free Trade Agreement (KORUS FTA), and it qualifies for preferential treatment, the duty rate would be Free (0.00%). If the declared value of the shipment is $25,000, the duty calculation would be $25,000 \times 0.00% = $0. The importer would still be responsible for any applicable customs fees or taxes not related to the tariff.