HS Code for Cotton
Cotton is classified in chapter 52 of the HTSUS, where the heading follows how far the cotton has been processed. Raw cotton that is not carded or combed points toward heading 5201, cotton waste toward 5202, carded or combed cotton toward 5203, sewing thread toward 5204, and yarn toward headings 5205 to 5207 depending on cotton content and whether it is put up for retail sale. Raw cotton is subject to tariff-rate quotas, so the rate can be a small specific rate within the quota or 31.4¢/kg outside it, while yarns carry percentage rates of up to about 9.2% in the featured lines. Identifying the processing stage is the first step in exploring the most appropriate code.
HTS Codes for Cotton
| HTS Code | Description | Duty Rate |
|---|---|---|
| 5201.00.18.00 | Cotton, not carded or combed, staple length under 28.575 mm (1-1/8 inches), other (not entered under a quota note) Raw short-staple cotton entered outside the tariff-rate quota provisions | 31.4¢/kg |
| 5201.00.34.00 | Cotton, not carded or combed, staple length 28.575 mm or more but under 34.925 mm, described in additional U.S. note 7 to chapter 52 Raw medium and long staple cotton entered within the quota quantities of additional U.S. note 7 | 4.4¢/kg |
| 5201.00.38.00 | Cotton, not carded or combed, staple length 28.575 mm or more but under 34.925 mm, other Raw medium and long staple cotton entered outside the quota quantities | 31.4¢/kg |
| 5201.00.60.00 | Cotton, not carded or combed, staple length 34.925 mm (1-3/8 inches) or more, described in additional U.S. note 8 to chapter 52 Raw extra-long staple cotton (such as Pima-type) entered within the quota quantities of additional U.S. note 8 | 1.5¢/kg |
| 5201.00.80.00 | Cotton, not carded or combed, staple length 34.925 mm or more, other Raw extra-long staple cotton entered outside the quota quantities | 31.4¢/kg |
| 5202.10.00.00 | Cotton yarn waste (including thread waste) Waste yarn and thread from spinning, weaving and knitting | Free |
| 5203.00.50.00 | Cotton, carded or combed, other than fibers processed but not spun Carded or combed cotton other than the processed-but-not-spun fiber lines | 4.3% |
| 5204.20.00.00 | Cotton sewing thread, put up for retail sale Cotton sewing thread on spools or in packs for retail sale | 4.4% |
| 5205.12.10.00 | Single cotton yarn, 85% or more cotton, of uncombed fibers, over 14 nm but not over 43 nm, unbleached, not mercerized Carded (uncombed) single cotton yarn in a common mid-count range, unbleached, not for retail sale | 5.2% |
| 5205.22.00.20 | Single cotton yarn, 85% or more cotton, of combed fibers, over 14 nm but not over 43 nm, ring spun Combed ring-spun single cotton yarn in a common mid-count range, not for retail sale | 7.3% |
| 5206.12.00.00 | Single cotton yarn, less than 85% cotton, of uncombed fibers, over 14 nm but not over 43 nm Cotton-blend single yarn (under 85% cotton), not for retail sale | 9.2% |
| 5207.10.00.00 | Cotton yarn (other than sewing thread), 85% or more cotton, put up for retail sale Cotton knitting and craft yarn in skeins or balls for retail sale | Free |
How to Approach Classification for Cotton
Cotton runs through chapter 52 of the HTSUS in processing order, so the natural starting point is how far the cotton has been worked. Raw cotton that has not been carded or combed points toward heading 5201; waste from spinning and other processes toward 5202; carded or combed cotton toward 5203; sewing thread toward 5204; and yarn toward headings 5205, 5206 and 5207. Woven cotton fabrics come later in the chapter (headings 5208 to 5212) and are covered separately from this page.
Raw cotton in heading 5201 is organized by staple length: under 28.575 mm (1-1/8 inches), 28.575 mm up to 34.925 mm (1-3/8 inches), and 34.925 mm or more (extra-long staple). Within each staple band, the lines separate cotton entered under the quota provisions described in the chapter's additional U.S. notes (or general note 15) from other cotton. That split is a tariff-rate quota: cotton entered within the quota quantities carries a small specific rate per kilogram, while other cotton carries a much higher specific rate, so the quota status matters as much as the staple length.
Cotton waste points toward heading 5202, where yarn and thread waste has its own line and garnetted stock and other waste follow. Carded or combed cotton points toward heading 5203, which separates fibers processed but not spun (with their own quota-linked lines) from other carded or combed cotton. Cotton linters, the short fibers left on the seed after ginning, are generally provided for outside chapter 52 (in heading 1404) and are worth reviewing separately.
For yarn, the first branch is cotton content and retail presentation. Yarn containing 85% or more cotton by weight points toward heading 5205, yarn with less than 85% cotton toward 5206, and yarn of either content put up for retail sale toward 5207. Sewing thread is separated from other yarn and points toward heading 5204. Within 5205 and 5206, the subheading then follows whether the yarn is single or multiple (folded or cabled), whether it is of combed or uncombed fibers, and its yarn count in metric number (nm), and for some 5205 lines whether it is unbleached and not mercerized or ring spun.
A practical approach is to identify the processing stage first (raw, waste, carded or combed, thread, or yarn), then, for raw cotton, the staple length and quota status, and for yarn, the cotton content, retail presentation, combed or uncombed fibers and yarn count. That sequence usually points toward a single most-appropriate line to explore.
Duty Rate Overview
General duty rates for cotton depend on the processing stage. Raw cotton under heading 5201 is subject to tariff-rate quotas: within the quota, the featured lines carry specific rates of about 4.4¢/kg for medium and long staple cotton and about 1.5¢/kg for extra-long staple cotton, while cotton entered outside the quota is about 31.4¢/kg. Cotton yarn waste and retail-packed yarn of 85% or more cotton enter Free, other carded or combed cotton is around 4.3%, retail sewing thread around 4.4%, and yarns not put up for retail sale run from about 5.2% to 9.2% in the featured lines depending on content, combing and count. Preferential rates under free trade agreements may reduce or eliminate these duties for qualifying origins.
These are the general (MFN) rates only. Depending on origin, Section 301 or IEEPA duties may apply on top of the base rate, antidumping or countervailing duty orders can cover certain products from specific countries, and cotton and cotton products from some origins can face import restrictions related to forced-labor enforcement, so those are worth reviewing separately. These figures are estimates for general planning purposes only.