HS 520623 Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number)
Quick Answer: Cotton yarn, measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number), enters the UK at 0.00%, the EU at 4.00% ad valorem, and the US at 9.2% ad valorem, with preferential rates available for certain trade partners. This classification specifically applies to single, unbleached cotton yarns of this precise fineness. Importers should be aware of these varying duty rates across major markets. According to CustomTariffs data, understanding these specific decitex and metric number ranges is crucial for accurate classification and duty calculation.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5206230000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5206230000 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5206230000 | 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 5206.23?
Imports of Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number) 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 520623 cover?
This subheading covers single, unbleached or bleached, cotton sewing thread, measuring less than 232,56 decitex but not less than 192,31 decitex, which corresponds to a metric number exceeding 43 but not exceeding 52. According to the World Customs Organization's Harmonized System Nomenclature, this classification is specific to the fineness of the yarn. For instance, the USITC Harmonized Tariff Schedule (HTS) defines this range precisely, ensuring consistency in international trade classification for this particular type of cotton sewing thread.
What falls outside HS 520623?
The following products are excluded from HS 520623: cotton sewing thread that is finer or coarser than the specified decitex range (e.g., thread measuring less than 192,31 decitex or more than 232,56 decitex), as well as sewing thread made from materials other than cotton, such as polyester or silk. Additionally, sewing thread that has been dyed or treated beyond simple bleaching would typically be classified under a different subheading within heading 5206 or a different HS chapter altogether, depending on its specific characteristics and further processing.
What are common classification mistakes for HS 520623?
A common error is misinterpreting the decitex or metric number specifications, leading to incorrect classification. For example, classifying a thread that is slightly outside the 192,31 to 232,56 decitex range under this subheading. Importers may also fail to verify if the thread is indeed 100% cotton, or if it has undergone dyeing or other finishing processes not covered by "unbleached or bleached," which would necessitate classification under a different code, potentially violating General Rule of Interpretation 1 of the Harmonized System.
How should importers classify products under HS 520623?
The correct procedure for classifying sewing thread under HS 520623 involves a two-step verification process. First, determine the material composition, confirming it is 100% cotton. Second, accurately measure the thread's fineness in decitex or calculate its metric number. For example, a thread with a metric number of 48 falls within the specified range. Importers and customs brokers must consult official tariff schedules, such as the USITC HTS or the EU TARIC, to confirm the exact decitex/metric number parameters and any specific notes associated with this subheading.
How is the duty calculated for products under HS 520623?
A spool of 100% unbleached cotton sewing thread weighing 1 kilogram and declared at a customs value of $100 USD would attract a US duty of $12.00. This is calculated using the MFN duty rate of 12.0% ad valorem, applied to the declared customs value ($100 USD × 12.0% = $12.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 5206.23.0000, which specifies an ad valorem rate for this category of cotton sewing thread.
Which trade agreements reduce duties for HS 520623?
Several free trade agreements may reduce the applicable duty rate for HS 520623, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. For goods originating from certain developing countries, the Generalized System of Preferences (GSP) may also offer preferential duty rates, potentially as low as Free. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP eligible countries, as stipulated by the importing country's customs regulations.
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FAQ
What are the import duty rates for HS code 520623, specifically for cotton yarn not put up for retail sale, measuring less than 232,56 decitex but not less than 192,31 decitex?
The Most Favored Nation (MFN) duty rate for HS code 520623 is 4.00% ad valorem. However, preferential duty rates are available for goods originating from countries with trade agreements with the importing country. For example, under certain agreements, goods 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 others may receive a Free (0.00%) duty rate. It is crucial to consult the specific tariff schedule of the importing country and verify the country of origin to determine the applicable duty rate.
How is the classification of HS code 520623 determined, particularly the decitex and metric number requirements?
HS code 520623 specifically covers single, multiple (folded) or cabled yarn of cotton, not put up for retail sale, made from cotton fibers. The key classification criteria are its linear density. It must measure less than 232,56 decitex (dtex) but not less than 192,31 dtex. This decitex range corresponds to a metric number exceeding 43 but not exceeding 52. The metric number (Nm) is calculated as the number of 1,000-meter lengths in one kilogram of yarn. For example, a yarn weighing 1 kg and having a length of 45,000 meters has a metric number of 45. Importers and customs brokers must ensure the yarn's specifications precisely match these decitex or metric number ranges.
What documentation is typically required when importing goods classified under HS code 520623?
Standard import documentation for HS code 520623 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to claim preferential duty rates, a Certificate of Origin (COO) is required, demonstrating that the goods originate from a country with a qualifying trade agreement. The COO must meet the specific requirements of the relevant trade agreement. Additionally, laboratory test reports or manufacturer declarations confirming the yarn's decitex or metric number may be requested by customs authorities to verify compliance with the classification criteria.
Can you provide a concrete example of how the import duty for HS code 520623 is calculated?
Certainly. Assume a shipment of cotton yarn classified under HS code 520623 has a declared value of $10,000 USD and the applicable MFN duty rate is 4.00%. The duty calculation would be: Duty Amount = Declared Value × Duty Rate. In this case, Duty Amount = $10,000 USD × 4.00% = $400 USD. If the yarn was subject to a specific duty rate based on weight, the calculation would be Duty Amount = Quantity (in specified units) × Rate per unit. For instance, if the duty was $0.50 per kilogram and the shipment weighed 1,000 kg, the duty would be 1,000 kg × $0.50/kg = $500.
Which common trade agreements offer preferential duty rates for HS code 520623, and how can importers verify eligibility?
Several trade agreements can provide preferential duty rates, often resulting in a 0.00% duty for HS code 520623. Examples include agreements between the United States and countries like South Korea (KORUS FTA), Australia (AUSFTA), and Chile (CLTPA). The European Union has its Generalized Scheme of Preferences (GSP) and various Economic Partnership Agreements (EPAs) that may apply. The United Kingdom has its own set of trade agreements post-Brexit. To verify eligibility, importers must: 1. Identify the country of origin of the goods. 2. Consult the specific trade agreement between the importing country and the country of origin. 3. Obtain a valid Certificate of Origin (COO) that meets the requirements of that agreement. The USITC, EU TARIC, and UK Trade Tariff websites are excellent resources for researching applicable trade agreements and their specific rules of origin.