HS 520547 Measuring per single yarn less than 106,38 decitex but not less than 83,33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn)

The Most Favored Nation (MFN) duty rate for HS code 520547, which covers single cotton yarn not put up for retail sale with a decitex between 83.33 and 106.38, is 4.00% ad valorem. However, preferential duty rates may apply for imports from countries with trade agreements. For example, under certain agreements, the duty rate can be Free (0.00%) for imports 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). It is crucial to verify the specific origin and applicable trade agreement to determine the correct duty rate. Always consult the latest official tariff schedule, such as the USITC Harmonized Tariff Schedule or the EU TARIC database, for definitive rates.

The classification under HS code 520547 is primarily determined by the yarn's fiber content and its linear density (decitex). This specific code applies to single cotton yarns (not put up for retail sale) that fall within a decitex range of not less than 83.33 and less than or equal to 106.38. This decitex range corresponds to a metric number exceeding 94 but not exceeding 120 per single yarn. The 'single yarn' aspect means it is not plied or twisted. Verification of the yarn's decitex, often confirmed by laboratory testing or manufacturer specifications, is essential for correct classification. The WCO's Explanatory Notes to Chapter 52 provide further guidance on yarn definitions and classifications.

When importing goods classified under HS code 520547, standard import documentation is required. This includes a commercial invoice detailing the value, quantity, and description of the yarn; a packing list; and a bill of lading or air waybill. Crucially, for claiming preferential duty rates under trade agreements, a Certificate of Origin is usually mandatory. The specific format and requirements for the Certificate of Origin will depend on the trade agreement in force. Importers should also be prepared to provide technical specifications or test reports confirming the yarn's decitex and fiber content if requested by customs authorities. Consulting with a customs broker is advisable to ensure all necessary documents are accurate and complete.

Certainly. Let's assume a shipment of 10,000 kilograms of cotton yarn classified under HS 520547 arrives, and the MFN duty rate of 4.00% ad valorem applies. The commercial invoice states a value of $2.50 per kilogram. The total value of the shipment is 10,000 kg * $2.50/kg = $25,000. The import duty would be calculated as 4.00% of the total value: 0.04 * $25,000 = $1,000. Therefore, the import duty payable is $1,000. If a preferential rate of Free (0.00%) were applicable due to a trade agreement and proper documentation was provided, the duty payable would be $0.

Several major trade agreements can provide reduced or duty-free entry for HS code 520547, depending on the exporting country. For instance, the United States has agreements like the Dominican Republic-Central America Free Trade Agreement (CAFTA-DR) and agreements with countries such as Chile, Singapore, and Australia, which may offer preferential rates. The European Union's Generalized Scheme of Preferences (GSP) and its various Free Trade Agreements (FTAs) with countries worldwide also often include provisions for reduced duties on textile products like cotton yarn. Similarly, the UK's Global Tariff incorporates preferential rates for goods from countries with which the UK has trade agreements. Importers must verify the specific origin of the goods and consult the relevant trade agreement schedules, such as those found on the EU TARIC database or the UK Trade Tariff, to confirm eligibility and applicable rates.