HTS heading · chapter 52
5205
Cotton yarn (other than sewing thread), containing 85 percent or more by weight of cotton, not put up for retail sale
Analysis
Heading 5205 of the Harmonized Tariff Schedule covers cotton yarn (other than sewing thread), containing 85 percent or more by weight of cotton, not put up for retail sale. It divides into 24 six-digit subheadings and 29 eight-digit tariff lines, with 48 ten-digit statistical suffixes below them.
The spread of 8.3 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 12%, applies to 5205.15.20 (exceeding 80 nm: other (300)) and 5205.26.00 (measuring less than 125 decitex but not less than…).
None of its 29 lines is duty-free at the general rate. Rates run from 3.7% to 12% with a median of 8.6%, so the line you choose sets the duty.
The largest subheadings are 5205.11 (not exceeding 14 nm, 2 lines), 5205.12 (exceeding 14 nm but not exceeding 43 nm, 2 lines), 5205.13 (exceeding 43 nm but not exceeding 52 nm, 2 lines) and 5205.14 (exceeding 52 nm but not exceeding 80 nm, 2 lines).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5205.11.10 | Unbleached, not mercerized (300) | 3.7% |
| 5205.11.20 | Not exceeding 14 nm: other (300) | 5% |
| 5205.12.10 | Unbleached, not mercerized (300) | 5.2% |
| 5205.12.20 | Exceeding 14 nm but not exceeding 43 nm: other (300) | 6.5% |
| 5205.13.10 | Unbleached, not mercerized (300) | 6.5% |
| 5205.13.20 | Exceeding 43 nm but not exceeding 52 nm: other (300) | 7.3% |
| 5205.14.10 | Unbleached, not mercerized (300) | 7.8% |
| 5205.14.20 | Exceeding 52 nm but not exceeding 80 nm: other (300) | 8.7% |
| 5205.15.10 | Unbleached, not mercerized (300) | 9.9% |
| 5205.15.20 | Exceeding 80 nm: other (300) | 12% |
| 5205.21.00 | Not exceeding 14 nm | 5.8% |
| 5205.22.00 | Exceeding 14 nm but not exceeding 43 nm | 7.3% |
| 5205.23.00 | Exceeding 43 nm but not exceeding 52 nm | 8.6% |
| 5205.24.00 | Exceeding 52 nm but not exceeding 80 nm | 9.9% |
| 5205.26.00 | Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number) | 12% |
| 5205.27.00 | Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number) | 12% |
| 5205.28.00 | Measuring less than 83.33 decitex (exceeding 120 metric number) | 12% |
| 5205.31.00 | Not exceeding 14 nm per single yarn (300) | 5.8% |
| 5205.32.00 | Exceeding 14 nm but not exceeding 43 nm per single yarn (300) | 7.3% |
| 5205.33.00 | Exceeding 43 nm but not exceeding 52 nm per single yarn (300) | 8.6% |
| 5205.34.00 | Exceeding 52 nm but not exceeding 80 nm per single yarn (300) | 9.9% |
| 5205.35.00 | Exceeding 80 nm per single yarn (300) | 12% |
| 5205.41.00 | Not exceeding 14 nm per single yarn | 5% |
| 5205.42.00 | Exceeding 14 nm but not exceeding 43 nm per single yarn | 6.5% |
| 5205.43.00 | Exceeding 43 nm but not exceeding 52 nm per single yarn | 8.6% |
| 5205.44.00 | Exceeding 52 nm but not exceeding 80 nm per single yarn | 9.9% |
| 5205.46.00 | Measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number) | 12% |
| 5205.47.00 | Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number) | 12% |
| 5205.48.00 | Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number) | 12% |