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Tariff Chapter 52

Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale

Q: What duty rates apply to cotton yarn ≥85% cotton, single (heading 5205)?

Imports of cotton yarn ≥85% cotton, single under heading 5205 are subject to a duty rate of approximately 4% under the EU conventional tariff. Cotton yarn with high cotton content (min. 85%). Rate 4%. Used in weaving and knitting. The rate depends on the specific 8-digit CN subheading. Preferential lower or zero rates are available under EU trade agreements with third countries and under the GSP system.

Q: What requirements apply when importing cotton yarn ≥85% cotton into the EU?

Importing cotton products under heading 5205 requires REACH documentation confirming absence of restricted substances (azo dyes, formaldehyde, phthalates). Textile labelling must comply with Regulation (EU) No 1007/2011 on textile fibre names. Standard customs documentation is required. Certificate of origin (EUR.1, REX) is essential for preferential rates. GMO cotton in yarn and fabrics must have EU authorisation. Current duty rates should be verified in the European Commission's TARIC database.

Q: What should be noted when classifying goods under heading 5205?

Heading 5205 covers cotton yarn ≥85% cotton, single. Classification under Chapter 52 depends on: cotton content (≥85% vs. 200 g/m²), weave type (plain, twill, satin) and finish (unbleached, bleached, dyed, printed). CN subheadings specify these parameters. Laboratory determination of fibre composition and weight is key to correct classification. BTI ruling recommended in case of doubt. Current duty rates should be verified in the European Commission's TARIC database.

520511

Single yarn, of uncombed fibres - Measuring 714,29 decitex or more (not exceeding 14 metric number)

Duty:0-4%

520512

Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number)

Duty:0-4%

520513

Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number)

Duty:0-4%

520514

Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)

Duty:0-4%

520515

Measuring less than 125 decitex (exceeding 80 metric number)

Duty:0-4,4%2 subcodes

52051510

Measuring less than 125decitex but not less than 83,33decitex (exceeding 80metric number but not exceeding 120metric number)

Duty:0-4,4%

52051590

Measuring less than 83,33decitex (exceeding 120metric number)

Duty:0-4%

520521

Single yarn, of combed fibres - Measuring 714,29 decitex or more (not exceeding 14 metric number)

Duty:0-4%

520522

Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number)

Duty:0-4%

520523

Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number)

Duty:0-4%

520524

Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)

Duty:0-4%

520526

Measuring less than 125 decitex but not less than 106,38 decitex (exceeding 80 metric number but not exceeding 94 metric number)

Duty:0-4%1 subcodes

52052600

Nitka pojedyncza z włókien czesanych, zawierająca >= 85 % masy bawełny i o masie liniowej >= 106,38 decyteksa, ale 80, ale <= 94) (z wył. nici do szycia i pakowanej do sprzedaży detalicznej)

Duty:0-4%

520527

Measuring less than 106,38 decitex but not less than 83,33 decitex (exceeding 94 metric number but not exceeding 120 metric number)

Duty:0-4%1 subcodes

52052700

Nitka pojedyncza z włókien czesanych, zawierająca >= 85 % masy bawełny i o masie liniowej >= 83,33 decyteksa, ale 94, ale <= 120) (z wył. nici do szycia i pakowanej do sprzedaży detalicznej)

Duty:0-4%

520528

Measuring less than 83,33 decitex (exceeding 120 metric number)

Duty:0-4%

520531

Multiple (folded) or cabled yarn, of uncombed fibres - Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn)

Duty:0-4%

520532

Measuring per single yarn less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)

Duty:0-4%

520533

Measuring per single yarn less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)

Duty:0-4%

520534

Measuring per single yarn less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)

Duty:0-4%

520535

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

Duty:0-4%

520541

Multiple (folded) or cabled yarn, of combed fibres - Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn)

Duty:0-4%

520542

Measuring per single yarn less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)

Duty:0-4%

520543

Measuring per single yarn less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)

Duty:0-4%

520544

Measuring per single yarn less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)

Duty:0-4%

520546

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 per single yarn)

Duty:0-4%

520547

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 per single yarn)

Duty:0-4%

520548

Measuring per single yarn less than 83,33 decitex (exceeding 120 metric number per single yarn)

Duty:0-4%

What does heading 5205 of the customs tariff cover?

Heading 5205 covers cotton yarn (other than sewing thread) containing 85% or more by weight of cotton, not put up for retail sale. This includes single and multiple (folded) yarn, twisted or untwisted, in various metric counts. This yarn is a basic raw material for the weaving and knitting industry. Import of cotton yarn into the EU is subject to duty rates of 4% to 5%. A declaration of fibre composition confirming cotton content of 85% or higher is required. Products must comply with REACH requirements and be labelled in accordance with Regulation (EU) No 1007/2011. Heading 5205 is part of Chapter 52 (textiles, fabrics and clothing) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 5205 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 5205 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Duty rates and import requirements for heading 5205

Import of cotton yarn into the EU is subject to duty rates of 4% to 5%. A declaration of fibre composition confirming cotton content of 85% or higher is required. Products must comply with REACH requirements and be labelled in accordance with Regulation (EU) No 1007/2011. Duty rates for cotton yarn are 4%-5%, with potential reductions under preferential trade agreements. Correct determination of cotton content (85% or more) is crucial as it affects tariff classification. Yarn not put up for retail sale (5205) is classified differently from retail-packaged yarn (5207). Check rules of origin to benefit from preferential duty rates under EU trade agreements. When importing goods under heading 5205 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 5205 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system).

Classification of goods under heading 5205 — key considerations

Heading 5205 covers cotton yarn (other than sewing thread) containing 85% or more by weigh. Cotton yarn classified by: sewing thread (5204), yarn ≥85% cotton uncarded (5205), yarn ≥85% cotton carded (5206), yarn <85% cotton (5207). Key: cotton content (≥85% vs <85%) and treatment (carded vs combed). Woven fabrics: 5208-5212. Synthetic fibre yarn: Chapter 54/55.

Frequently asked questions

What duty rates apply to cotton yarn ≥85% cotton, single (heading 5205)?

Imports of cotton yarn ≥85% cotton, single under heading 5205 are subject to a duty rate of approximately 4% under the EU conventional tariff. Cotton yarn with high cotton content (min. 85%). Rate 4%. Used in weaving and knitting. The rate depends on the specific 8-digit CN subheading. Preferential lower or zero rates are available under EU trade agreements with third countries and under the GSP system.

What requirements apply when importing cotton yarn ≥85% cotton into the EU?

Importing cotton products under heading 5205 requires REACH documentation confirming absence of restricted substances (azo dyes, formaldehyde, phthalates). Textile labelling must comply with Regulation (EU) No 1007/2011 on textile fibre names. Standard customs documentation is required. Certificate of origin (EUR.1, REX) is essential for preferential rates. GMO cotton in yarn and fabrics must have EU authorisation. Current duty rates should be verified in the European Commission's TARIC database.

What should be noted when classifying goods under heading 5205?

Heading 5205 covers cotton yarn ≥85% cotton, single. Classification under Chapter 52 depends on: cotton content (≥85% vs. <85%), weight (≤200 g/m² vs. >200 g/m²), weave type (plain, twill, satin) and finish (unbleached, bleached, dyed, printed). CN subheadings specify these parameters. Laboratory determination of fibre composition and weight is key to correct classification. BTI ruling recommended in case of doubt. Current duty rates should be verified in the European Commission's TARIC database.

Useful tools & resources

Customs calculators

Duty & VAT CalculatorCalculate customs duty and VAT for "Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale" with all costs included.

Related glossary terms

Customs Duty Customs Value MFN Rate