HS 520621 Single yarn, of combed fibres
Quick Answer: Cotton yarn of combed staple fibres imported under HS 520621 enters the UK duty-free, the EU at 4.00%, and the US at rates varying from Free to 40% depending on the country of origin. This classification covers single yarns made from cotton fibres that have undergone a combing process, resulting in a smoother, stronger, and more uniform thread. This process distinguishes it from carded yarns. Importers and customs brokers should verify the specific MFN or preferential duty rates applicable to their origin country, particularly for US imports, as significant variations exist. CustomTariffs aggregates this information for trade facilitation.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5206210000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5206210000 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5206210000 | 9.2% | 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 5206.21?
Imports of Single yarn, of combed fibres 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 520621 cover?
This subheading covers single yarn of cotton, of combed fibres, not put up for retail sale, and containing 85% or more by weight of cotton. According to the World Customs Organization's Harmonized System Nomenclature, this classification is specific to single yarns that have undergone a combing process, which aligns with definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, ensuring a precise distinction from carded or uncombed cotton yarns.
What falls outside HS 520621?
The following products are excluded from HS 520621: single yarns of cotton containing less than 85% cotton by weight, which would typically fall under HS 5207; yarns that are not combed, such as carded single cotton yarns (HS 520610); and cotton yarns put up for retail sale, which are classified under HS 5207. Additionally, blended yarns where cotton is not the predominant fibre, or yarns made from other staple fibres, are classified elsewhere.
What are common classification mistakes for HS 520621?
A common error is misinterpreting the "combed fibres" requirement. Importers may incorrectly classify carded single cotton yarns under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. The distinction between combed and carded cotton is a critical technical characteristic that dictates the correct classification, and failure to verify this can lead to misdeclaration.
How should importers classify products under HS 520621?
The correct procedure for classifying products under HS 520621 involves a thorough examination of the yarn's composition and processing. Importers and customs brokers must confirm that the yarn is single, made of cotton, contains 85% or more cotton by weight, and has undergone a combing process. Reviewing technical specifications from the manufacturer and consulting the relevant chapter notes and headings in the official tariff schedule are essential steps.
How is the duty calculated for products under HS 520621?
A shipment of 1,000 kilograms of 100% combed cotton single yarn, 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 rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 520621?
Several free trade agreements may reduce the applicable duty rate for HS 520621, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating combed cotton single yarn from Canada or Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required. For imports into the European Union, originating combed cotton single yarn from countries with an Economic Partnership Agreement (EPA) may also benefit from preferential rates, often requiring an EUR.1 movement certificate.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 520621, 'Cotton yarn (other than sewing thread), of combed single fibres, not put up for retail sale, containing less than 85% cotton by weight, of fine animal hair'?
The Most Favored Nation (MFN) duty rate for HS code 520621 is typically 4.00% ad valorem. However, preferential duty rates may apply under various trade agreements. For example, 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 (US) may be eligible for free entry (0.00%). It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment based on the origin of the goods and applicable trade agreements.
What specific criteria distinguish HS code 520621 from other cotton yarn classifications?
HS code 520621 specifically covers single yarn made from combed cotton fibres. Key distinguishing factors include: 1. Fibre Type: Must be cotton. 2. Fibre Preparation: The fibres must be combed, which is a process that aligns the fibres and removes shorter ones, resulting in a smoother, stronger yarn. 3. Yarn Structure: It must be a 'single' yarn, meaning it's not made by twisting two or more single yarns together (which would be 'multiple' or 'cabled' yarn). 4. Cotton Content: The yarn must contain less than 85% cotton by weight. If it contains 85% or more cotton, it would fall under a different subheading (e.g., 5205). 5. Presentation: The yarn is not put up for retail sale. This classification is based on the World Customs Organization's Harmonized System nomenclature, with specific interpretations and additional notes potentially found in national tariff schedules like the USITC Harmonized Tariff Schedule or the EU's TARIC.
What documentation is typically required for importing goods classified under HS code 520621?
Standard documentation for importing goods under HS code 520621 includes a commercial invoice detailing the value, quantity, and description of the yarn; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. If preferential duty rates are claimed, a Certificate of Origin is mandatory, demonstrating that the goods meet the rules of origin stipulated by the relevant trade agreement. Depending on the importing country's regulations, additional documents such as a textile declaration or specific import licenses might be required. Importers and customs brokers should always consult the importing country's customs authority for a definitive list of required documents.
How is the import duty for HS code 520621 calculated, and can you provide an example?
The import duty for HS code 520621 is typically calculated on an ad valorem basis, meaning it's a percentage of the customs value of the imported goods. For instance, if the MFN duty rate is 4.00% and the declared customs value of a shipment of cotton yarn classified under 520621 is $10,000 USD, the duty calculation would be: Duty Amount = Customs Value × Duty Rate. Duty Amount = $10,000 USD × 4.00% = $400 USD. If a specific trade agreement grants a preferential rate, such as free entry (0.00%), the duty would be $10,000 USD × 0.00% = $0 USD. It is essential to ensure the customs value is correctly determined according to international valuation standards (e.g., WTO Agreement on Customs Valuation).
Which major trade agreements commonly offer reduced or zero duty rates for HS code 520621?
Several major trade agreements can significantly reduce or eliminate import duties for HS code 520621, depending on the origin of the goods and the importing country. For example:
- United States-Mexico-Canada Agreement (USMCA): Goods originating from Mexico or Canada may benefit from preferential rates.
- Central America-Dominican Republic-United States Free Trade Agreement (CAFTA-DR): Yarns originating from member countries like El Salvador, Guatemala, Honduras, Nicaragua, Costa Rica, and the Dominican Republic may qualify for preferential treatment.
- European Union (EU) Trade Agreements: The EU has numerous Free Trade Agreements (FTAs) with countries worldwide (e.g., South Korea, Japan, Canada) that could offer reduced duties. The specific rates are detailed in the EU's TARIC database.
- United Kingdom (UK) Trade Agreements: Post-Brexit, the UK has established its own set of FTAs, including the UK Global Tariff which incorporates preferential rates for goods originating from partner countries.
Importers must verify the specific rules of origin and claim the preferential treatment by providing the necessary documentation, such as a Certificate of Origin, to the customs authorities.