HS 520542 Measuring per single yarn less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)

Quick Answer: Cotton yarn, measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex, enters the UK duty-free, the EU at 4.00% ad valorem, and the US with rates varying from Free to 15.3% depending on origin. This classification specifically covers single cotton yarns that fall within a defined range of fineness, exceeding 14 metric number but not exceeding 43 metric number per single yarn. Importers should be aware of these significant duty differentials across major markets. CustomTariffs aggregates this data, highlighting the importance of accurate classification for cost-effective trade.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
5205420000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
5205420000 4.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
52054200 6.5% Free (14 programs) —
5205420029 — — ["kg"]
5205420090 — — ["kg"]
5205420021 — — ["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 5205.42?

Imports of Measuring per single yarn less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 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 520542 cover?

This subheading covers single cotton yarn, not put up for retail sale, with a linear density measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex. This range corresponds to exceeding 14 metric number but not exceeding 43 metric number per single yarn, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope, focusing on the specific decitex and metric number ranges for cotton yarns.

What falls outside HS 520542?

The following products are excluded from HS 520542: cotton yarn with a linear density outside the specified decitex range (i.e., finer than 232.56 decitex or coarser than 714.29 decitex per single yarn), cotton yarn put up for retail sale, and yarns made from materials other than cotton, such as synthetic or regenerated cellulosic fibers. Blended yarns where cotton is not the predominant fiber, or yarns that are mercerized, bleached, or dyed, may also fall under different subheadings within Chapter 52, depending on their specific characteristics and processing.

What are common classification mistakes for HS 520542?

A common error is miscalculating or misinterpreting the linear density of the yarn. Importers may confuse the metric number with the decitex value or fail to account for the "per single yarn" specification, especially when dealing with multiple-ply yarns. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Incorrectly applying these rules, particularly when the yarn is not pure cotton or has undergone specific treatments, can lead to misclassification under this or adjacent headings.

How should importers classify products under HS 520542?

The correct procedure for classifying single cotton yarn under HS 520542 involves first determining the fiber content to ensure it is 100% cotton or predominantly cotton. Subsequently, the linear density of the single yarn must be precisely measured in decitex. This measurement should then be converted to the metric number system to verify it falls within the range of exceeding 14 metric number but not exceeding 43 metric number. Importers and customs brokers must consult the product's technical specifications and, if necessary, obtain laboratory testing results to confirm compliance with the 232.56 to 714.29 decitex range.

How is the duty calculated for products under HS 520542?

A shipment of 1,000 kilograms of single cotton yarn, measuring 300 decitex (approximately 33.3 metric number), declared at a customs value of $5,000 USD, would attract a US duty of $175.00. This is calculated using the Most Favored Nation (MFN) duty rate of 1.75% ad valorem, applied to the declared customs value: 1.75% × $5,000 USD = $87.50. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 5205.42.0000.

Which trade agreements reduce duties for HS 520542?

Several free trade agreements may reduce the applicable duty rate for HS 520542, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Mexico or Canada. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from developing countries, such as Bangladesh or India. To claim preference under USMCA, a self-certified origin statement is typically required, while for GSP, a Form A certificate of origin is often necessary.

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Which HS Codes Are Related?

HS 520532 HS 520543 HS 520642 HS 520547 HS 520533 HS 520544

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

FAQ

What are the typical import duty rates for HS code 520542, and how do preferential rates apply?

The Most Favored Nation (MFN) duty rate for HS code 520542, which covers single cotton yarn measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number), is typically 6.5%. However, preferential duty rates are available for imports from countries with trade agreements with the importing nation. For example, under certain trade agreements, goods from 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 enter duty-free (0.00%). It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment, including origin requirements.

What specific criteria define a yarn for classification under HS code 520542?

HS code 520542 applies to single cotton yarns that meet precise decitex and metric number specifications. The decitex range is greater than 232.56 dtex but less than 714.29 dtex. Correspondingly, this translates to a metric number range exceeding 14 but not exceeding 43 (metric number is the length in kilometers of 1 kilogram of yarn, so a higher metric number means a finer yarn). The yarn must be composed of cotton and be 'single', meaning it has not been plied or twisted together with other single yarns. Verification of these technical specifications through laboratory testing or manufacturer's declarations is essential for accurate classification.

What documentation is typically required when importing goods classified under HS 520542?

Standard import documentation for HS code 520542 includes a commercial invoice detailing the quantity, value, and description of the yarn, a packing list, and a bill of lading or air waybill. Crucially, to claim preferential duty rates under trade agreements, a Certificate of Origin (COO) is usually required, demonstrating that the goods meet the rules of origin stipulated in the relevant agreement. Manufacturers' declarations or laboratory test reports confirming the cotton content and the yarn's decitex/metric number may also be requested by customs authorities to verify classification.

How is the import duty calculated for HS code 520542, and can you provide an example?

The import duty for HS code 520542 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. Using the standard MFN rate of 6.5% as an example: If a shipment of cotton yarn classified under 520542 has a declared customs value of $10,000 USD, the duty amount would be calculated as follows: Duty = Customs Value × Duty Rate. Duty = $10,000 USD × 6.5% = $650 USD. If the importing country applies a specific duty based on weight (e.g., per kilogram), the calculation would be Duty = Quantity (in units) × Rate per Unit. Always confirm the applicable duty basis (ad valorem, specific, or compound) and rate with the official tariff schedule.

Which major trade agreements commonly offer reduced or zero duty rates for HS code 520542?

Several major trade agreements can provide preferential duty rates for HS code 520542. For instance, the United States has agreements like the US-Korea Free Trade Agreement (KORUS FTA) and agreements with countries such as Australia, Chile, Colombia, and Peru that may offer reduced or duty-free entry. The European Union's Generalized Scheme of Preferences (GSP) and its numerous Free Trade Agreements (FTAs) with countries worldwide also often provide preferential access. Similarly, the UK's Global Tariff and its network of FTAs are relevant. Importers must consult the specific terms of each trade agreement and ensure compliance with all rules of origin to benefit from these reduced rates.