Cotton yarn (other than sewing thread) put up for retail sale
2 declarable lines
Heading 5207 covers cotton yarn other than sewing thread that is put up for retail sale. It is split by cotton content: 5207.10.00.00 covers yarn containing 85% or more by weight of cotton at a general (MFN) rate of Free, and 5207.90.00.00 covers other cotton yarn at a general (MFN) rate of 5%.
Products in this heading
- Retail-packaged cotton yarn in balls or skeins for hand knitting
- Crochet cotton yarn sold in small retail skeins
- Cotton yarn on small cones put up for retail sale
- Cotton knitting yarn in retail packs labeled for sale to consumers
- Cotton yarn hanks prepared for retail sale
- Cotton yarn in small retail put-ups for handwork
How to choose the right subheading
- Check whether the cotton yarn is put up for retail sale; heading 5207 applies only to retail put-ups.
- Determine the cotton content by weight; 85% or more points to 5207.10.00.00.
- Confirm the item is yarn other than sewing thread; sewing thread follows heading 5204.
- Use 5207.90.00.00 when the cotton content is less than 85%.
- Separate yarn from woven fabric; fabric is classified in the chapter 52 fabric headings.
Often confused with
- Heading 5204Cotton sewing thread put up for retail sale
Sewing thread is covered by heading 5204, not by the cotton yarn heading.
- Heading 5205Cotton yarn containing 85% or more cotton that is not put up for retail sale
Bulk or non-retail cotton yarn of that fiber content goes to heading 5205.
- Heading 5206Cotton yarn containing less than 85% cotton that is not put up for retail sale
Non-retail cotton yarn below the 85% threshold goes to heading 5206.
- Heading 5208Woven cotton fabric
Woven cotton fabric is classified by weight and fiber content in chapter 52 fabric headings such as 5208.
Frequently asked questions
What is the HTS code for cotton yarn put up for retail sale containing 85% or more cotton?
Use 5207.10.00.00. Its general (MFN) rate is Free.
What is the duty on other cotton yarn put up for retail sale?
Use 5207.90.00.00. Its general (MFN) rate is 5%.
How do I classify retail cotton yarn by cotton content?
Cotton yarn put up for retail sale containing 85% or more by weight of cotton is 5207.10.00.00 with a general (MFN) rate of Free. Other cotton yarn put up for retail sale is 5207.90.00.00 with a general (MFN) rate of 5%.
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.