HS 52Agricultural commodities

HS Code for Raw Cotton and Yarn (Chapter 52)

Q: How does China's cotton TRQ work?

China allocates 894,000 MT annually at 1% in-quota duty. Volumes beyond that face a sliding-scale duty up to 40%. State reserves (SRA) also intervene periodically.

Q: What is the difference between HS 5201 and 5203?

5201 is raw ginned cotton lint - straight from the gin. 5203 has been carded or combed, giving parallel fibres ready for spinning. The mechanical processing shifts the code.

Chapter 52 covers raw cotton lint (5201), waste (5202), carded / combed cotton (5203) and yarns (5204-5207). Grading (Middling, SLM, GM), staple length (28-32 mm+) and contamination directly drive pricing - the HS line is the same but the invoice is not.

Reviewed against WCO HS · WTO IDB · National customs schedules3 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

Code	Description
5201.00	Cotton, not carded or combed
5202.99	Cotton waste (other than yarn waste and garnetted stock)
5203.00	Cotton, carded or combed
5205.12	Single yarn of uncombed cotton, 232.56 - 714.29 dtex
5208.11	Woven cotton fabric, unbleached, plain weave, <= 100 g/m2

Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

Market	Duty
Bangladesh	0% Duty-free for RMG feedstock; VAT exempt under specific SRO.
Vietnam	0% Under CPTPP and other FTAs raw cotton is duty-free.
China	1% in-quota / 40% out-of-quota 894,000 MT TRQ + sliding-scale duty for out-of-quota.
India (BCD)	11% Applied since Feb 2021; changes by notification.
European Union	0%

Worked landed-cost example

500 MT US Memphis-territory cotton, staple 1-3/32", FOB Houston USD 1.75/lb, to Chittagong

FOB value (500 MT = 1,102,311 lb)USD 1,929,044

Freight + insuranceUSD 85,000

CIF valueUSD 2,014,044

Bangladesh dutyUSD 0

Port + LC + inspection fees (est.)USD 12,000

Landed cost ≈ USD 2,026,044 - roughly USD 4,052/MT.

Run your own numbers in the import duty & tax calculator.

Regulatory checkpoints

· US Uyghur Forced Labor Prevention Act - rebuttable presumption for XUAR-origin cotton.
· EU Corporate Sustainability Due Diligence Directive (CSDDD).
· Better Cotton Initiative (BCI) / Cotton Made in Africa - voluntary but often buyer-mandated.
· Phytosanitary certificate + fumigation for boll-weevil and pink bollworm risk.

Top exporting countries

· United States
· Brazil
· Australia
· India
· Greece
· Benin
· Mali

Frequently asked questions

How does China's cotton TRQ work?

China allocates 894,000 MT annually at 1% in-quota duty. Volumes beyond that face a sliding-scale duty up to 40%. State reserves (SRA) also intervene periodically.

What is the difference between HS 5201 and 5203?

5201 is raw ginned cotton lint - straight from the gin. 5203 has been carded or combed, giving parallel fibres ready for spinning. The mechanical processing shifts the code.