HS 520632 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 between 232.56 and 714.29 decitex per single yarn (equivalent to exceeding 14 but not exceeding 43 metric count), enters the UK duty-free, the EU at 4.00% ad valorem, and the US with a Most Favored Nation (MFN) rate of 9.2% ad valorem, though certain Free Trade Agreement partners may benefit from duty-free entry. This classification specifically applies to single yarns of cotton, not put up for retail sale. Importers should verify specific origin-based preferential rates to optimize duty payments. CustomTariffs aggregates this tariff information for global trade planning.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
5206320000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
5206320000 4.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
5206320000 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 5206.32?

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 520632 cover?

This subheading covers single cotton yarn, not put up for retail sale, measuring less than 714,29 decitex but not less than 232,56 decitex. This decitex range corresponds to a metric number exceeding 14 but not exceeding 43 per single yarn, as defined by the World Customs Organization's Harmonized System Nomenclature. Official sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, encompassing yarns suitable for weaving or knitting where specific fineness is a key characteristic.

What falls outside HS 520632?

The following products are excluded from HS 520632: cotton yarn that is put up for retail sale, single yarns with a decitex outside the specified range (either finer than 232,56 decitex or coarser than 714,29 decitex), and multiple or cabled yarns formed by twisting together two or more single yarns. Additionally, yarns made from other fibers, such as synthetic or regenerated cellulosic fibers, even if they fall within the same decitex range, are classified under different headings, typically within Chapter 54 or 55 of the HS nomenclature.

What are common classification mistakes for HS 520632?

A common error is miscalculating or misunderstanding the decitex or metric number of the single yarn. Importers may incorrectly assume a yarn falls within the 232,56 to 714,29 decitex range without proper verification, leading to misclassification. Another mistake involves confusing single yarns with multiple or cabled yarns, which are classified under different subheadings within Heading 5206 or Heading 5207. Adherence to General Rule of Interpretation (GRI) 1, which states that classification is determined by the terms of the headings and any relative section or chapter notes, is crucial.

How should importers classify products under HS 520632?

The correct procedure for classifying products under HS 520632 involves first identifying the fiber content as 100% cotton. Subsequently, the importer or customs broker must determine the decitex or metric number of the *single* yarn. This measurement must fall within the specified range: not less than 232,56 decitex and less than 714,29 decitex. Verification of whether the yarn is put up for retail sale is also essential, as retail-packaged yarns are classified elsewhere. Consulting technical specifications from the manufacturer is highly recommended.

How is the duty calculated for products under HS 520632?

A specific product, 100% cotton single yarn measuring 300 decitex (approximately 33 metric number) and weighing 100 kilograms, declared at a customs value of $500 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem applied to the declared value ($500 USD × 0.15 = $75.00) plus a specific duty of $0.75 per kilogram ($0.75/kg × 100 kg = $75.00), totaling $150.00. This is calculated using the rates published in the USITC Harmonized Tariff Schedule, specifically under HTSUS 5206.32.0000.

Which trade agreements reduce duties for HS 520632?

Several free trade agreements may reduce the applicable duty rate for HS 520632, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating cotton yarn from Mexico or Canada can enter the US duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for originating goods from certain developing countries, typically requiring a GSP Form A. The specific preferential rate and documentation requirements depend on the origin country and the importing country's regulations.

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Which HS Codes Are Related?

HS 520633 HS 520642 HS 520634 HS 520643 HS 520532 HS 520612

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

FAQ

What is the standard import duty rate for HS code 520632 in the United States?

For imports into the United States, HS code 520632, which covers "Cotton yarn (other than sewing thread) of multiple or cabled yarn, containing 85% or more by weight of cotton, 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)", is subject to a Most Favored Nation (MFN) duty rate of 4.00% ad valorem. This information is sourced from the US Harmonized Tariff Schedule. Importers should always verify the most current rates on the US International Trade Commission (USITC) website.

How is the duty calculated for HS code 520632, using a concrete example?

The duty for HS code 520632 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For example, if a shipment of cotton yarn classified under 520632 has a declared customs value of $10,000 USD and the MFN duty rate is 4.00%, the import duty would be calculated as: $10,000 (Value) × 0.04 (Duty Rate) = $400.00. This calculation is based on the value of the goods. Some tariffs may also include specific duties based on weight or other units, but for 520632 in the US, it is primarily ad valorem.

What are the key classification criteria for HS code 520632, and how do they differ from other cotton yarn codes?

The primary classification criteria for HS code 520632 are: 1) It must be cotton yarn, containing 85% or more by weight of cotton. 2) It must be of multiple or cabled yarn (meaning single yarns twisted together). 3) The decitex of the single yarn (not the cabled yarn) must be less than 714,29 decitex but not less than 232,56 decitex. This decitex range corresponds to a metric number per single yarn exceeding 14 but not exceeding 43. This distinguishes it from single yarns (covered in 5205) and yarns of finer or coarser decitex ranges within the multiple/cabled yarn category.

Which trade agreements offer preferential duty rates for HS code 520632 into the US, and what is required to claim them?

Several trade agreements can provide preferential duty rates for HS code 520632 into the United States. Examples include 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. To claim these preferential rates, importers must provide a Certificate of Origin (or equivalent documentation as specified by the agreement) demonstrating that the goods meet the rules of origin for the specific trade agreement. The specific rate will vary by agreement, with some offering 'Free' entry. Importers and customs brokers must consult the relevant Free Trade Agreement text and US Customs and Border Protection (CBP) guidance for precise requirements.

Are there specific documentation requirements beyond the commercial invoice and packing list for importing goods under HS code 520632?

Beyond the standard commercial invoice, packing list, and bill of lading, importing goods under HS code 520632 may require additional documentation. If claiming preferential duty rates under a Free Trade Agreement (FTA), a valid Certificate of Origin is mandatory. For certain origins or specific trade programs, a declaration of conformity or compliance with product safety standards might be necessary. It is also advisable to have documentation that clearly specifies the cotton content by weight and the decitex or metric number of the single yarn to substantiate the classification. Always consult with US Customs and Border Protection (CBP) or a licensed customs broker for the most accurate and up-to-date documentation requirements based on the country of origin and specific import circumstances.