HS 520635 Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)

Quick Answer: Cotton yarn measuring less than 125 decitex (exceeding 80 metric number per single yarn) imported under HS 520635 enters the UK at 0.00%, the EU at 4.00% ad valorem, and the US at 9.2% ad valorem under the Most Favored Nation (MFN) rate. This classification specifically covers single cotton yarns of this fineness, excluding those put up for retail sale. Importers should be aware of preferential duty rates available for certain trading partners in the US market, as indicated by CustomTariffs data. Exporters should ensure accurate declaration of yarn count and composition to avoid misclassification.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
5206350000 0.00 %

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
5206350000 4.00 %

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
5206350000 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 5206.35?

Imports of Measuring per single yarn less than 125 decitex (exceeding 80 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?

```html

What products does HS 520635 cover?

This subheading covers cotton single yarn, not put up for retail sale, measuring less than 125 decitex (which equates to exceeding 80 metric number per single yarn). According to the World Customs Organization's Harmonized System Nomenclature, this classification is specific to fine-count single yarns of cotton. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the fineness of the yarn as the primary determinant for classification under this specific code.

What falls outside HS 520635?

The following products are excluded from HS 520635: cotton single yarn measuring 125 decitex or more (i.e., 80 metric number per single yarn or less), multiple or cabled yarns of cotton, cotton yarn put up for retail sale (which would fall under different headings), and yarns of other textile materials such as synthetic or artificial fibers. For instance, a single yarn of polyester measuring 100 decitex would be classified elsewhere, not under this cotton-specific heading.

What are common classification mistakes for HS 520635?

A common error is miscalculating or misinterpreting the yarn's decitex or metric number. Importers may confuse single yarn with multiple or cabled yarns, or fail to account for the "not put up for retail sale" condition. 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 these terms, especially regarding the yarn's construction and presentation, leads to misclassification.

How should importers classify products under HS 520635?

The correct procedure for classifying products under HS 520635 involves first confirming that the yarn is made of cotton and is a single yarn. Next, the decitex value must be precisely measured or determined from product specifications; if it is less than 125 decitex, it meets this criterion. Finally, verify that the yarn is not packaged for retail sale. Consulting official tariff schedules like the USITC HTS or EU TARIC for specific national subdivisions is crucial.

How is the duty calculated for products under HS 520635?

A 100 kg shipment of fine cotton single yarn (e.g., 100 decitex) declared at a customs value of $500 USD would attract a US duty of $35.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 3.5% ad valorem applied to the declared value ($500 USD × 0.035 = $17.50) plus a specific duty of $0.175 per kilogram ($0.175/kg × 100 kg = $17.50), totaling $35.00.

Which trade agreements reduce duties for HS 520635?

Several free trade agreements may reduce the applicable duty rate for HS 520635, including the United States-Mexico-Canada Agreement (USMCA), which can provide for "Free" entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or "Free" duties for eligible goods from certain developing countries. Documentation required typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries.

```

Which HS Codes Are Related?

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

FAQ

What are the typical import duty rates for HS code 5206.35, which covers single cotton yarns of less than 125 decitex?

The Most Favored Nation (MFN) duty rate for HS code 5206.35 is typically 9.2% 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 duty-free entry (Free). It is crucial to verify the specific preferential rate applicable to your country of origin and ensure all eligibility requirements are met. Always consult the latest official tariff schedules, such as the USITC Harmonized Tariff Schedule or the EU's TARIC database, for precise rates.

How is the classification of single cotton yarn under HS 5206.35 determined, specifically regarding the 'less than 125 decitex' criterion?

Classification under HS 5206.35 hinges on two primary factors: the material (cotton) and the linear density of the single yarn. 'Less than 125 decitex' means the yarn's weight is less than 125 grams per 10,000 meters. This is equivalent to exceeding 80 metric counts per single yarn (where metric count is defined as the number of 1,000-meter lengths per kilogram). Importers must ensure their commercial documentation, such as invoices and technical specifications, accurately reflects this linear density. Testing may be required if there is doubt about the yarn's decitex value. The World Customs Organization (WCO) provides guidance on textile classifications and linear density measurements.

What documentation is essential when importing single cotton yarn classified under HS 5206.35?

Essential documentation for importing HS 5206.35 includes a commercial invoice detailing the yarn's material, linear density (decitex or metric count), quantity, and value. A packing list specifying the contents of each package is also required. A certificate of origin is critical, especially if claiming preferential duty rates under a trade agreement. For cotton products, a declaration of origin or a certificate of origin from the exporting country might be necessary to verify the cotton's origin, adhering to specific rules of origin stipulated by trade agreements or national regulations. Customs brokers should be consulted for a comprehensive list tailored to the specific import scenario.

Can you provide a concrete example of how import duty is calculated for HS 5206.35?

Certainly. Let's assume a shipment of single cotton yarn classified under HS 5206.35 arrives with a declared value of $10,000 USD. If the applicable MFN duty rate is 9.2% ad valorem, the duty calculation would be: Duty Amount = Declared Value × Duty Rate. In this case, Duty Amount = $10,000 USD × 9.2% = $920 USD. If the same shipment qualified for duty-free entry under a trade agreement (e.g., from Singapore), the duty would be $0.00. This calculation is based solely on the value of the goods. Some tariffs might also include specific duties based on weight or quantity, but for 5206.35, the duty is typically ad valorem.

Which major trade agreements commonly offer preferential or duty-free access for single cotton yarns under HS 5206.35?

Several trade agreements can provide preferential duty rates for HS 5206.35. For instance, the United States has agreements with 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) that often grant duty-free access for qualifying goods. The UK has its own set of trade agreements. The EU's TARIC system details preferential rates under agreements with various partner countries. Importers must ensure their goods meet the rules of origin for the specific trade agreement to benefit from these reduced or eliminated duties. Consulting the official tariff database of the importing country and the relevant trade agreement text is essential.