HS Code for Raw Cotton and Yarn (Chapter 52)
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.
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 |
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% |
Numerical Example: 500 MT US Memphis-territory cotton, staple 1-3/32", FOB Houston USD 1.75/lb, to Chittagong
500 MT US Memphis-territory cotton, staple 1-3/32", FOB Houston USD 1.75/lb, to Chittagong. Run your own numbers in the Import Duty & Tax calculator.
- · 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.
- · United States
- · Brazil
- · Australia
- · India
- · Greece
- · Benin
- · Mali
Frequently asked questions
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.
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.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to agricultural commodities (HS 52) 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.