HS Code for Raw Cotton Lint (HS 5201)
Cotton lint is the ginned, unspun natural fibre. Traded by staple length (Short: <28.5 mm; Medium 28.5-30.5 mm; Long 30.5-33 mm; Extra-long staple 34+ mm) and micronaire. UFLPA (US) and EU forced-labour regulation actively exclude Xinjiang-origin cotton. Global market ~9m MT/yr traded.
Sample 6-digit codes
| Code | Description |
|---|---|
| 5201.00 | Cotton, not carded or combed |
| 5202 | Cotton waste (including yarn waste) |
| 5203 | Cotton carded or combed |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% |
| United States | 0% UFLPA rebuttable presumption on Xinjiang origin - de facto import ban. |
| China | 1% TRQ 894,000 MT; 40% out of quota (sliding scale). |
| India (BCD) | 11% (Feb 2024) |
Numerical Example: 500 MT US Memphis Middling 1-1/8 (28.5mm), FOB New Orleans USD 1.95/lb (= USD 4,300/MT), CFR Chittagong
500 MT US Memphis Middling 1-1/8 (28.5mm), FOB New Orleans USD 1.95/lb (= USD 4,300/MT), CFR Chittagong. Run your own numbers in the Import Duty & Tax calculator.
- · US UFLPA (Uyghur Forced Labor Prevention Act) - Xinjiang-origin cotton banned.
- · EU Forced Labour Regulation (2024) - similar effect for entire supply chain.
- · ICA Bremen 5201 arbitration standard.
- · USDA cotton grade colour/leaf/staple index.
- · USA
- · Brazil
- · Australia
- · India
- · Greece
Frequently asked questions
US CBP applies rebuttable presumption to any cotton or textile with Xinjiang link. Importers must produce isotope testing (deuterium/strontium fingerprint), farm-to-gin traceability, and third-party audit. Practically, Chinese-origin cotton and Chinese-milled textile struggle to clear US CBP - shifting sourcing to Turkey, Vietnam, and Bangladesh.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to agriculture (HS 5201) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 5% | IGST 18% | Assessable value + duty | 24.1% |
| United Arab Emirates | 5% | VAT 5% | CIF + duty | 10.3% |
| Saudi Arabia | 5% | VAT 15% | CIF + duty | 20.8% |
| Singapore | 5% | GST 9% | CIF + duty | 14.4% |
| China | 5% | VAT 13% | CIF + duty | 18.6% |
| United States | 5% | Federal VAT 0% | CIF | 5.3% |
| United Kingdom | 5% | VAT 20% | CIF + duty | 26.0% |
| Germany | 5% | USt 19% | CIF + duty | 24.9% |
| Netherlands | 5% | BTW 21% | CIF + duty | 27.1% |
| Vietnam | 5% | VAT 10% | CIF + duty | 15.5% |
| Türkiye | 5% | KDV 20% | CIF + duty | 26.0% |
| Japan | 5% | JCT 10% | CIF + duty | 15.5% |
| South Korea | 5% | VAT 10% | CIF + duty | 15.5% |
| Brazil | 5% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 38.6% |
| Indonesia | 5% | PPN 11% | CIF + duty | 19.1% |
| Mexico | 5% | IVA 16% | CIF + duty | 22.7% |
| Egypt | 5% | VAT 14% | CIF + duty | 19.7% |
| Nigeria | 5% | VAT 7.5% | CIF + duty | 14.5% |
| South Africa | 5% | VAT 15% | Assessable value + duty | 22.8% |
| Australia | 5% | GST 10% | CIF + duty | 15.5% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.