HS 520790 Other
Quick Answer: Cotton yarn and thread, not put up for retail sale, imported under HS 520790 enters the UK at 0.00%, the EU at 5.00% ad valorem, and the US at a range of rates including 5.00% ad valorem and 25.50% ad valorem, with duty-free entry available under specific trade agreements. This classification specifically covers cotton yarn and thread that is not packaged for direct sale to consumers, such as bulk industrial thread. Importers should carefully verify the specific end-use and origin to determine applicable duty rates, especially in the US market where preferential rates significantly alter the landed cost. According to CustomTariffs data, understanding these nuances is crucial for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5207900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5207900000 | 5.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5207900000 | 5% | 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 5207.90?
Imports of Other 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 520790 cover?
This subheading covers sewing thread of cotton, not put up for retail sale, that does not fall under more specific descriptions within heading 5207. According to the World Customs Organization's Harmonized System Nomenclature, heading 5207 specifically addresses "Sewing thread of cotton, whether or not put up for retail sale." Subheading 5207.90, as interpreted by official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, encompasses all cotton sewing thread not otherwise specified, excluding that which is specifically packaged for individual sale to consumers.
What falls outside HS 520790?
The following products are excluded from HS 520790: cotton sewing thread that is specifically put up for retail sale, which is classified under subheading 5207.10. Additionally, other types of sewing thread not made of cotton, such as those made from synthetic or artificial fibers (e.g., polyester or nylon sewing thread, typically classified under Chapter 54 or 55), are not covered by this subheading. Furthermore, cotton yarns not intended for use as sewing thread, even if they are of a suitable size, are classified elsewhere within Chapter 52.
What are common classification mistakes for HS 520790?
A common error is misinterpreting the "put up for retail sale" criterion. If cotton sewing thread is packaged in small spools, cards, or kits intended for direct consumer purchase, it should be classified under 5207.10, not 5207.90. Another mistake involves classifying cotton yarns that are not specifically manufactured or presented as sewing thread under this subheading, failing to adhere to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes.
How should importers classify products under HS 520790?
The correct procedure for classifying products under HS 520790 involves a two-step process. First, confirm that the product is indeed sewing thread made of cotton. Second, ascertain whether the thread is presented in a manner intended for retail sale to consumers. If it is not, and it is not otherwise specified within heading 5207, then 5207.90 is the appropriate classification. Importers and customs brokers should consult the specific tariff schedule of the importing country, such as the UK Trade Tariff, for detailed interpretive notes and examples.
How is the duty calculated for products under HS 520790?
A 100-kilogram shipment of unbleached cotton sewing thread, not put up for retail sale, declared at a customs value of $500 USD, would attract a US duty of $75.00. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared customs value ($500 USD × 0.15 = $75.00). This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule for subheading 5207.90.00.
Which trade agreements reduce duties for HS 520790?
Several free trade agreements may reduce the applicable duty rate for HS 520790, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, preferential rates may be available under the Generalized System of Preferences (GSP) for goods originating from certain developing countries, potentially offering a reduced rate or Free entry. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required, depending on the importing jurisdiction's specific documentation requirements.
```Which HS Codes Are Related?
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FAQ
What is the import duty for HS code 520790, which covers "Other" single yarn of cotton, not put up for retail sale?
The Most Favored Nation (MFN) duty rate for HS code 520790 is typically 3.5% ad valorem. However, preferential duty rates may apply under various Free Trade Agreements (FTAs). For example, goods originating 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 (0.00%). It is crucial to verify the specific origin of the goods and consult the relevant trade agreement schedules for precise duty rates. Always refer to the official tariff database of the importing country (e.g., USITC Harmonized Tariff Schedule, EU TARIC, UK Trade Tariff) for the most current and accurate information.
How is the import duty for HS 520790 calculated, and can you provide an example?
The duty for HS code 520790 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 3.5% and you import 1,000 kilograms of cotton yarn valued at $2,000 USD, the calculation would be: 3.5% of $2,000 = $70.00 USD. If the duty were based on a specific rate (e.g., per kilogram), the calculation would be rate per unit × quantity. Always confirm the applicable duty basis (ad valorem, specific, or compound) in the importing country's tariff schedule.
What are the classification criteria for goods falling under HS code 520790, "Other" single yarn of cotton?
HS code 520790 is a residual category within heading 5207, which covers 'Sewing thread of cotton, not put up for retail sale'. The 'Other' designation means it applies to single yarns of cotton, not put up for retail sale, that do not meet the specific criteria for sewing thread. Key classification factors include: the material (100% cotton), the form (single yarn, not multiple or cabled), and the presentation (not put up for retail sale, meaning it's typically in larger spools, cones, or skeins for industrial use). If the yarn is specifically prepared and packaged for sale directly to consumers (e.g., in small balls or skeins with labels), it would likely fall under a different subheading, such as 5207.10 (if classified as sewing thread) or potentially other headings if it's not considered sewing thread but is put up for retail sale.
Which trade agreements commonly offer preferential duty rates for HS code 520790, and what documentation is needed?
Several trade agreements can provide preferential duty rates, including duty-free entry, for HS code 520790. Notable 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 the United States (US) under various FTAs. To claim preferential treatment, importers must provide a valid Certificate of Origin (COO) or a declaration of origin issued by the exporter, demonstrating that the goods meet the rules of origin stipulated in the specific trade agreement. The exact format and requirements for the COO can vary by agreement, so consult the relevant trade agreement text and the importing country's customs regulations.
Are there any specific documentation requirements beyond a Certificate of Origin for importing goods under HS code 520790?
Beyond a Certificate of Origin for preferential duty claims, importers and customs brokers should be prepared to provide standard import documentation. This typically includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill as proof of shipment. Depending on the importing country's regulations and the specific nature of the cotton yarn, additional documents like a certificate of analysis (to confirm fiber content) or compliance certificates might be required. It is essential to consult the importing country's customs authority or a licensed customs broker for a comprehensive list of required documentation to ensure smooth clearance.