Heading 5203

Cotton, carded or combed

4 declarable lines

Heading 5203 covers cotton that has been carded or combed and cotton fibers processed but not spun. The lines split first by whether the goods are described in General Note 15 or Additional U.S. Note 10, then between other processed cotton fibers and other goods in the heading.

Products in this heading

Carded cotton fiber in bulk
Combed cotton fiber in bulk
Cotton sliver for spinning
Cotton roving
Cotton drawing sliver
Cotton lap prepared for spinning
Cotton comber sliver
Cotton fiber processed but not spun

How to choose the right subheading

Check whether the goods are cotton fibers processed but not spun, rather than yarn, thread, waste, or fabric.
Check whether the goods are described in General Note 15; if so, the line is 5203.00.05.00.
Check whether the goods are described in Additional U.S. Note 10; if so, the line is 5203.00.10.00.
For cotton fibers processed but not spun that do not meet either note, use 5203.00.30.00.
Use 5203.00.50.00 for other goods classified in heading 5203.

Often confused with

Raw cotton that has not been carded or combed
It remains unprocessed cotton.
Heading 5201
Cotton waste, including yarn waste and garnetted stock
It is waste rather than carded or combed fiber.
Heading 5202
Cotton sewing thread
It is finished thread, not fiber.
Heading 5204
Cotton yarn for weaving or knitting
It has been spun into yarn.
Heading 5205

Frequently asked questions

What is the HTS code for carded cotton fiber?

Carded cotton fiber that is processed but not spun and is not described in General Note 15 or Additional U.S. Note 10 is classified under 5203.00.30.00, with a general (MFN) rate of 31.4¢/kg.

What is the duty on combed cotton fiber?

For combed cotton fiber classified under 5203.00.30.00, the general (MFN) rate is 31.4¢/kg. If the goods are described in General Note 15, 5203.00.05.00 has a general (MFN) rate of 5%.

How do I classify cotton sliver?

Cotton sliver that is processed but not spun falls in heading 5203; if it is not described in General Note 15 or Additional U.S. Note 10, classify it under 5203.00.30.00 at the general (MFN) rate of 31.4¢/kg. Other goods in the heading use 5203.00.50.00 at 4.3%.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.