HTS heading 5207 · Chapter 52
HTS 5207: Cotton yarn put up for retail sale
HTS heading 5207 covers cotton yarn (other than sewing thread) put up for retail sale. It has 2 tariff lines with a duty rate; the general (MFN) rates are Free (1 line), 5% (1 line).
Imports may also owe Chapter 99 tariffs (Section 232, 301 or 201) depending on origin and date, plus the Merchandise Processing Fee and, by sea, the Harbor Maintenance Fee.
Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission.
Tariff lines and duty rates
| HTS code | Description | General | Special | Column 2 | Estimate |
|---|---|---|---|---|---|
| 5207.10.00.00 | Containing 85 percent or more by weight of cotton (200)[kg] | Free | 25.5% | Estimate → | |
| 5207.90.00.00 | Other (200)[kg] | 5% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM, P,PA,PE,S,SG) | 25.5% | Estimate → |
2 lines shown. Statistical suffixes (the last two digits) inherit the rate of the 8-digit subheading above them.
Example: base duty and fees on $10000
For HTS 5207.90.00.00 at the general rate of 5%, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (5%) | $500.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $547.14 |
Origin-specific tariffs can multiply this. Run this example from China or from Mexico to see every line.
Special program codes in this heading
- AU
- U.S.–Australia FTA
- BH
- U.S.–Bahrain FTA
- CL
- U.S.–Chile FTA
- CO
- U.S.–Colombia Trade Promotion Agreement
- IL
- U.S.–Israel FTA
- JO
- U.S.–Jordan FTA
- KR
- U.S.–Korea FTA (KORUS)
- MA
- U.S.–Morocco FTA
- OM
- U.S.–Oman FTA
- P, P+
- CAFTA-DR
- PA
- U.S.–Panama Trade Promotion Agreement
- PE
- U.S.–Peru Trade Promotion Agreement
- S, S+
- USMCA (United States–Mexico–Canada Agreement)
- SG
- U.S.–Singapore FTA
A special rate applies only when the goods qualify under that program's rules of origin and the claim is made at entry.