HS 520710 Containing 85 % or more by weight of cotton
Quick Answer: Cotton yarn containing 85% or more by weight of cotton enters the UK duty-free, the EU at 5.00% ad valorem, and the US at a range of Free to 25.5% ad valorem, depending on specific product details and trade agreements. This classification specifically applies to single, multiple (folded or cabled) cotton yarns, not put up for retail sale. Importers and customs brokers should consult the specific tariff schedule for the destination country to determine the precise duty rate applicable, as variations can exist. CustomTariffs aggregates this information for compliance purposes.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5207100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5207100000 | 5.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5207100000 | Free | — | ["kg"] |
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.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 520710 cover?
This subheading covers sewing thread made from cotton, where the cotton content by weight is 85% or more. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this classification applies to finished sewing thread ready for retail sale. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the primary criterion is the high percentage of cotton by weight, ensuring the thread's fundamental character is derived from this natural fiber.
What falls outside HS 520710?
The following products are excluded from HS 520710: sewing thread with a cotton content below 85% by weight, which would be classified under other headings based on the predominant fiber. Additionally, yarns not specifically prepared for sewing, such as single yarns or twisted yarns not yet finished for retail sale, are classified elsewhere in Chapter 52. Also excluded are embroidery threads and other decorative threads that may not meet the specific preparation and composition requirements for sewing thread.
What are common classification mistakes for HS 520710?
A common error is miscalculating the cotton content by weight, especially when blended threads are involved. Importers may incorrectly assume a thread is primarily cotton without verifying the exact percentage. According to General Rule of Interpretation (GRI) 3(b), when goods are mixed, multi-component goods, they should be classified as if they consisted of the material or component which gives them their essential character. For HS 520710, this essential character is unequivocally cotton at 85% or more.
How should importers classify products under HS 520710?
The correct procedure for classifying sewing thread under HS 520710 involves obtaining a detailed fiber composition analysis from the manufacturer. Importers and customs brokers must review product specifications to confirm the cotton content is 85% or more by weight. This information should be clearly stated on the commercial invoice and packing list. Consulting the relevant tariff schedule, such as the USITC HTS or the UK Trade Tariff, for specific country notes and definitions is crucial for accurate classification.
How is the duty calculated for products under HS 520710?
A spool of 100% cotton sewing thread weighing 50 grams, declared at a customs value of $10.00 USD, would attract a US duty of $0.35. This is calculated using the U.S. Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared value ($10.00 USD × 3.5% = $0.35). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 5207.10.00.
Which trade agreements reduce duties for HS 520710?
Several free trade agreements may reduce the applicable duty rate for HS 520710, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries. To claim these preferences, importers typically require a self-certified origin statement or a specific origin declaration on the invoice, depending on the agreement and originating country.
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FAQ
What are the typical import duty rates for HS code 520710, which covers cotton yarn containing 85% or more cotton by weight?
The Most Favored Nation (MFN) duty rate for HS code 520710 can vary significantly by importing country. For example, under the US tariff schedule, the MFN rate is 3.7% ad valorem. In the European Union, under the TARIC system, the rate is often 3.5% ad valorem. The United Kingdom's Trade Tariff also lists rates, which can be found by searching the specific product within their database. It is crucial to consult the specific tariff schedule of the destination country for the definitive rate.
How is the classification of yarn under HS 520710 determined, specifically the 'containing 85% or more by weight of cotton' criterion?
The classification under HS 520710 hinges on the fiber content. The key criterion is that the yarn must consist of 85% or more of cotton by weight. Importers must rely on the manufacturer's declaration and potentially laboratory testing results to substantiate this composition. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide further guidance on fiber content analysis and classification principles for textile materials.
What documentation is typically required for importing goods classified under HS 520710?
Standard import documentation for HS 520710 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a declaration of fiber content, specifying that the yarn contains 85% or more cotton by weight, is essential. Depending on the importing country and any preferential trade agreements claimed, a certificate of origin may also be required. Customs brokers should verify the specific requirements with the destination country's customs authority.
How do trade agreements, such as USMCA or EU trade deals, impact the duty rates for HS code 520710?
Trade agreements can significantly reduce or eliminate duties on goods classified under HS 520710. For instance, under the United States-Mexico-Canada Agreement (USMCA), yarn originating from Canada or Mexico may qualify for preferential duty rates, potentially 0% ad valorem, provided it meets the rules of origin. Similarly, trade agreements between the EU and third countries can offer reduced rates. Importers must obtain a valid certificate of origin to claim these preferential rates and consult the specific text of the relevant trade agreement.
Can you provide a numerical example of how import duty is calculated for HS 520710?
Let's assume a shipment of cotton yarn (HS 520710) with a declared value of $10,000 USD and an MFN duty rate of 3.7% ad valorem. The duty calculation would be: Duty = Declared Value × Duty Rate. In this case, Duty = $10,000 USD × 0.037 = $370 USD. If the duty were based on weight, for example, $0.50 per kilogram, and the shipment weighed 500 kilograms, the duty would be 500 kg × $0.50/kg = $250 USD. Always confirm the basis of duty calculation (ad valorem or specific) with the destination country's tariff schedule.