HS 520548 Measuring per single yarn less than 83,33 decitex (exceeding 120 metric number per single yarn)
Quick Answer: Cotton yarn exceeding 120 metric number per single yarn enters the UK duty-free, the EU at 4.00% ad valorem, and the US with rates varying from Free to 34.1% depending on the country of origin. This HS code specifically covers single cotton yarns that are finer than 83.33 decitex. Importers should be aware of these significant duty rate differences across major markets. According to CustomTariffs data, understanding these variations is crucial for optimizing landed costs and ensuring accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5205480000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5205480000 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 52054800 | 12% | Free (14 programs) | — |
| 5205480020 | — | — | ["kg"] |
| 5205480090 | — | — | ["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 5205.48?
Imports of Measuring per single yarn less than 83,33 decitex (exceeding 120 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?
What products does HS 520548 cover?
This subheading covers single cotton yarn, not put up for retail sale, measuring less than 83.33 decitex (which is equivalent to exceeding 120 metric number per single yarn). According to the World Customs Organization's Harmonized System Nomenclature, this classification is specifically for fine-count cotton yarns. The USITC Harmonized Tariff Schedule and the EU TARIC database confirm that this category is defined by the yarn's linear density, ensuring precise classification of fine cotton threads used in various textile manufacturing processes.
What falls outside HS 520548?
The following products are excluded from HS 520548: cotton yarn measuring 83.33 decitex or more (i.e., 120 metric number or less per single yarn), cotton yarn put up for retail sale (which falls under different headings), and yarns made from other fibers such as synthetic or artificial fibers, or blends where cotton is not the predominant fiber. For instance, a single cotton yarn measuring 90 decitex would be classified elsewhere, as would a retail-packaged sewing thread of cotton.
What are common classification mistakes for HS 520548?
A common error is miscalculating or misinterpreting the yarn's linear density. Importers may confuse metric number with other count systems or fail to accurately measure the decitex. 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 the decitex threshold, for example, by classifying a yarn that is 83.33 decitex or higher under this code, is a frequent mistake leading to misclassification.
How should importers classify products under HS 520548?
The correct procedure for classifying products under HS 520548 involves first determining the fiber content, confirming it is 100% cotton. Subsequently, the linear density of the single yarn must be measured in decitex. If the decitex is less than 83.33 (or equivalently, the metric number is greater than 120), and the yarn is not put up for retail sale, then HS 520548 is the appropriate classification. Importers should consult laboratory test results or manufacturer specifications for accurate decitex values.
How is the duty calculated for products under HS 520548?
A 100% cotton sewing thread, measuring 50 decitex and weighing 10 kilograms, declared at a customs value of $500 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 3.5% ad valorem as per the USITC Harmonized Tariff Schedule, the duty would be calculated as 3.5% of $500 USD, resulting in a duty amount of $17.50 USD. This calculation is based on the declared value of the goods.
Which trade agreements reduce duties for HS 520548?
Several free trade agreements may reduce the applicable duty rate for HS 520548, including the United States-Mexico-Canada Agreement (USMCA), which can offer duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may provide preferential rates or duty-free status for eligible goods from developing countries. 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 jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 520548, and how do preferential rates apply?
HS code 520548, covering single cotton yarn measuring less than 83.33 decitex (exceeding 120 metric count per single yarn), has varying Most Favored Nation (MFN) duty rates depending on the importing country. For instance, the US applies a 0.00% MFN duty rate. In contrast, other countries may have higher rates, such as 4.00% or 12%. Preferential rates under Free Trade Agreements (FTAs) significantly reduce or eliminate these duties. For example, 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, this product may enter duty-free. Always consult the specific tariff schedule of the importing country and the relevant trade agreement for precise preferential duty rates.
What specific criteria determine if a single cotton yarn falls under HS code 520548?
The primary classification criterion for HS code 520548 is the yarn's linear density, also known as decitex (dtex). This code specifically applies to single cotton yarns where the decitex measurement is less than 83.33 dtex. This is equivalent to a metric count exceeding 120 (where metric count is defined as the number of 1,000-meter lengths per kilogram of yarn). Accurate measurement and documentation of this linear density are crucial for correct classification. For official definitions and standards, refer to Chapter 52 of the Harmonized System Nomenclature maintained by the World Customs Organization (WCO).
What documentation is typically required for importing goods classified under HS 520548?
Standard import documentation for HS 520548 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, for classification verification, a Certificate of Origin may be required, especially if claiming preferential duty rates under a Free Trade Agreement. The invoice should clearly state the yarn's composition (100% cotton), linear density (in decitex or metric count), and any treatments or finishes. Importers should also be prepared to provide technical specifications or test reports from the manufacturer confirming the yarn's characteristics if requested by customs authorities.
How is the import duty calculated for HS 520548, using a hypothetical example?
Import duty calculation for HS 520548 is typically based on an ad valorem rate (a percentage of the value) or a specific rate (per unit of weight or quantity). Let's assume a hypothetical scenario where a country applies a 4.00% ad valorem duty rate on this HS code. If an importer brings in a shipment of single cotton yarn classified under 520548 with a declared customs value of $10,000 USD, the duty calculation would be: Duty = Customs Value × Duty Rate. Therefore, Duty = $10,000 USD × 4.00% = $400 USD. If a specific duty rate were applied, for example, $0.50 per kilogram, the calculation would be based on the net weight of the imported yarn.
Which major trade agreements commonly offer reduced or zero duty rates for HS code 520548?
Several major trade agreements provide preferential duty treatment for products classified under HS 520548. These often include agreements between the United States and countries like Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG), under which the duty rate is typically Free (0.00%). The European Union's Generalized Scheme of Preferences (GSP) and its Free Trade Agreements with various partner countries also frequently offer reduced or zero duties. Importers should always verify the specific product eligibility and origin requirements within each agreement, as outlined in resources like the EU TARIC database or the USITC's tariff schedule.