HS 550992 Mixed mainly or solely with cotton
Quick Answer: Yarn of synthetic staple fibres, mixed mainly or solely with cotton, imported under HS 5509.92 enters the UK at 4.00%, the EU at 4.00%, and the US at 7.5% (MFN). This classification applies to spun yarns made primarily from synthetic staple fibres, where cotton constitutes the majority of the remaining fibre content. Importers should be aware of potential preferential duty rates available in the US for goods originating from specific Free Trade Agreement partner countries. CustomTariffs aggregates this data to assist trade professionals in navigating global import requirements.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5509920000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5509920000 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5509920000 | 7.5% | 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 5509.92?
Imports of Mixed mainly or solely with cotton 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 550992 cover?
This subheading covers yarns of synthetic staple fibres, not put up for retail sale, which are mixed mainly or solely with cotton. According to the World Customs Organization's Harmonized System Nomenclature, this classification applies to yarns where synthetic staple fibres are the predominant component by weight, and cotton is also present, or where only synthetic staple fibres and cotton are present. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC database confirm that the key determinant is the presence of cotton in a mixture where synthetic staple fibres are the principal component or the sole component alongside cotton.
What falls outside HS 550992?
The following products are excluded from HS 550992: yarns composed primarily of cotton with only a minor admixture of synthetic staple fibres, yarns of 100% synthetic staple fibres without any cotton content, and yarns of other natural fibres mixed with synthetic staple fibres. For instance, a yarn predominantly of wool mixed with a small amount of polyester staple fibre would be classified elsewhere under Chapter 51. Similarly, yarns put up for retail sale, such as in skeins or on bobbins for consumer use, are typically classified under different headings.
What are common classification mistakes for HS 550992?
A common error is misinterpreting the "mainly or solely with cotton" clause. Importers may incorrectly classify yarns where synthetic staple fibres are not the predominant fibre by weight, or where other fibres besides cotton are present in significant quantities. General Rule of Interpretation (GRI) 3(b) for mixtures and composite goods is crucial here; if a yarn is a mixture, classification is determined by the essential character, which is often derived from the fibre that predominates by weight. Overlooking the weight percentage of cotton versus synthetic staple fibres is a frequent pitfall.
How should importers classify products under HS 550992?
The correct procedure for classifying yarns under HS 550992 involves a detailed analysis of the fibre composition by weight. Importers and customs brokers must obtain precise fibre content declarations from the manufacturer, specifying the percentage of synthetic staple fibres and cotton. If synthetic staple fibres constitute the majority by weight, and cotton is also present, or if only these two fibres are present, then HS 550992 is likely applicable. Verification against the specific definitions in the relevant tariff schedule, such as the USITC HTS or EU TARIC, is essential.
How is the duty calculated for products under HS 550992?
A 100 kg shipment of polyester-cotton blend yarn (70% polyester staple, 30% cotton) declared at a customs value of $300 USD would attract a US duty of $45.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) rate of 15% ad valorem, applied to the declared value ($300 USD × 0.15 = $45.00). Note that some yarns may also have a specific duty component based on weight, but for this example, only the ad valorem rate is considered.
Which trade agreements reduce duties for HS 550992?
Several free trade agreements may reduce the applicable duty rate for HS 550992, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating yarns from Canada or Mexico can be imported into the US duty-free, provided a valid self-certified origin statement is submitted. For imports into the European Union, the Generalised Scheme of Preferences (GSP) may offer reduced or zero duty rates for originating goods from eligible developing countries, often requiring a Form A certificate of origin.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 550992, specifically for yarns of synthetic staple fibres, not put up for retail sale, mixed mainly or solely with cotton?
The Most Favored Nation (MFN) duty rate for HS code 550992 is 4.00% ad valorem. However, preferential duty rates may apply under various trade agreements. 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 receive free entry. It is crucial to verify the specific origin of the goods and the applicable trade agreement to determine the correct duty rate. Always consult the latest tariff schedules of the importing country, such as the USITC Harmonized Tariff Schedule or the EU TARIC database, for definitive rates.
How is the classification of HS code 550992 determined, particularly regarding the 'mixed mainly or solely with cotton' criterion?
The classification under HS 550992 hinges on the composition of the yarn. The key criterion is that the yarn must be composed of synthetic staple fibres and be mixed mainly or solely with cotton. 'Mainly' typically refers to a weight percentage exceeding 50%. If the yarn consists solely of synthetic staple fibres and cotton, it falls under this code. If other fibres are present, they must not constitute the predominant component by weight. For precise determination, refer to Chapter 55 notes and the Explanatory Notes of the Harmonized System (WCO).
What documentation is typically required for importing goods classified under HS code 550992?
Standard import documentation for HS code 550992 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, proof of origin is essential to claim preferential duty rates under trade agreements. This may be a Certificate of Origin or a declaration on the invoice, depending on the specific agreement and the exporting country's requirements. Importers should also be prepared to provide technical specifications or fibre composition declarations if requested by customs authorities to verify classification.
Can you provide an example of how import duty is calculated for HS code 550992?
Certainly. Assume an importer brings in 1,000 kilograms of yarn classified under HS 550992, with an invoice value of $5,000 USD. If the applicable MFN duty rate is 4.00% ad valorem, the duty calculation would be: Duty = Value × Duty Rate = $5,000 USD × 4.00% = $200 USD. If there were also specific duties (e.g., per kilogram), they would be calculated separately and potentially combined with the ad valorem duty, depending on the tariff structure. Always confirm if the duty is purely ad valorem or a combination of ad valorem and specific duties.
Which common trade agreements offer preferential duty rates for HS code 550992, and how can importers leverage these?
Several trade agreements provide preferential treatment for goods under HS 550992. Examples include agreements with countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG), which often grant duty-free access. To leverage these agreements, importers must ensure the goods meet the rules of origin stipulated in the respective Free Trade Agreement (FTA) and possess the correct proof of origin documentation. This typically involves a Certificate of Origin or an origin declaration issued by the exporter. Verifying the specific requirements of each FTA, such as those listed by the USITC for US trade agreements or the UK Trade Tariff for UK agreements, is vital for compliance and cost savings.