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Tariff Chapter 52

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

Q: What duty rates apply to cotton yarn <85% cotton (heading 5206)?

Imports of cotton yarn <85% cotton under heading 5206 are subject to a duty rate of approximately 4% under the EU conventional tariff. Blended cotton yarn — contains other fibres (polyester, viscose). Rate 4%. Blends improve performance properties. 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 5206 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 5206?

Heading 5206 covers cotton yarn 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.

520611

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

Duty:0-4%

520612

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%

520613

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%

520614

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%

520615

Measuring less than 125 decitex (exceeding 80 metric number)

Duty:0-4%

520621

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

Duty:0-4%

520622

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%

520623

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%

520624

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%

520625

Measuring less than 125 decitex (exceeding 80 metric number)

Duty:0-4%

520631

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%

520632

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%

520633

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%

520634

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%

520635

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

Duty:0-4%

520641

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%

520642

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%

520643

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%

520644

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%

520645

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

Duty:0-4%

What does heading 5206 of the customs tariff cover?

Heading 5206 covers cotton yarn (other than sewing thread) containing less than 85% by weight of cotton, not put up for retail sale. This includes blended yarn in which cotton is combined with other fibres such as polyester, viscose or nylon. The yarn may be single or multiple (folded). Import of this yarn into the EU is subject to duty rates of 4% to 5%. Classification depends on the percentage of cotton and the type of blended fibres. Proper labelling of fibre composition is required under Regulation (EU) No 1007/2011, along with REACH compliance. Heading 5206 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 5206 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 5206 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 5206

Import of this yarn into the EU is subject to duty rates of 4% to 5%. Proper labelling of fibre composition is required under Regulation (EU) No 1007/2011, along with REACH compliance. Precise testing of fibre composition is necessary to determine whether the cotton content is below 85%. Duty rates are 4%-5% but may vary depending on the type of blended fibres. A certificate of origin is required to apply preferential duty rates. Labelling must include the full fibre composition with the percentage of each fibre. When importing goods under heading 5206 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 5206 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). Goods under heading 5206 are subject to labelling and fibre composition controls. Required documentation includes: fibre composition labels (EU Regulation 1007/2011), OEKO-TEX certificates, REACH reports. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.

Classification of goods under heading 5206 — key considerations

Heading 5206 covers cotton yarn (other than sewing thread) containing less than 85% by wei. 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 (heading 5206)?

Imports of cotton yarn <85% cotton under heading 5206 are subject to a duty rate of approximately 4% under the EU conventional tariff. Blended cotton yarn — contains other fibres (polyester, viscose). Rate 4%. Blends improve performance properties. 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 5206 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 5206?

Heading 5206 covers cotton yarn <85% cotton. 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 less than 85 % 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 less than 85 % by weight of cotton, not put up for retail sale" with all costs included.

Related glossary terms

Customs Duty Customs Value MFN Rate