Subheading · Chapter 52 · Heading 5207

5207.10

5207.10: Containing 85 % or more by weight of cotton

5207.10 is a six-digit subheading of heading 5207, cotton yarn (other than sewing thread) put up for retail sale, chapter 52.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges — Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 5207 10 00 00 Containing 85% or more by weight of cotton Free

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Import requirements 2

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y084 Derogation from import prohibition by virtue of Article 16i (1) of Council Regulation (EU) 2017/1509

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£4.7m-5% · previous 12 months
Average import price£10.65 per kg
Jan 2024: £328kFeb 2024: £389kMar 2024: £551kApr 2024: £447kMay 2024: £275kJun 2024: £339kJul 2024: £358kAug 2024: £352kSept 2024: £257kOct 2024: £368kNov 2024: £463kDec 2024: £336kJan 2025: £469kFeb 2025: £404kMar 2025: £656kApr 2025: £390kMay 2025: £390kJun 2025: £327kJul 2025: £569kAug 2025: £310kSept 2025: £396kOct 2025: £556kNov 2025: £454kDec 2025: £303kJan 2026: £304kFeb 2026: £309kMar 2026: £469kApr 2026: £412kMay 2026: £309kJun 2026: £468kJul 2026: £402kAug 2026: £306k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Türkiye £1.1m 23.9% -2.2%
Bulgaria £1m 21.9% +16.1%
France £727k 15.5% -1.6%
China £709k 15.1% -30%
India £355k 7.6% -35.9%
Poland £261k 5.6% +44.1%
United States £111k 2.4% +49.1%
Peru £88k 1.9% -15.2%

Same subheading in other tariffs

World trade in 2024

5207.10 · US$342m

Trade value (US$) no reported trade < US$69kUS$69k+US$2m+US$9m+> US$23m

Exports: 98
  1. United States: US$138m
  2. France: US$28m
  3. China: US$23m
  4. Türkiye: US$19m
  5. India: US$15m
  6. Canada: US$14m
  7. Bulgaria: US$14m
  8. Germany: US$10m
  9. Lesotho: US$9m
  10. Mexico: US$9m
  11. North Macedonia: US$7m
  12. Italy: US$6m
  13. Serbia: US$5m
  14. Netherlands: US$5m
  15. Hungary: US$4m
  16. Poland: US$4m
  17. Norway: US$4m
  18. Sweden: US$3m
  19. Brazil: US$3m
  20. Egypt: US$3m
  21. Spain: US$2m
  22. Peru: US$2m
  23. Portugal: US$2m
  24. Pakistan: US$2m
  25. Denmark: US$2m
  26. South Korea: US$1m
  27. Japan: US$838k
  28. Croatia: US$743k
  29. Switzerland: US$683k
  30. Czechia: US$565k
  31. Colombia: US$506k
  32. Slovakia: US$469k
  33. United Kingdom: US$455k
  34. Indonesia: US$399k
  35. Belgium: US$384k
  36. Austria: US$309k
  37. Romania: US$247k
  38. Vietnam: US$239k
  39. Malaysia: US$221k
  40. Lithuania: US$167k
  41. Guatemala: US$123k
  42. Taiwan: US$122k
  43. Uzbekistan: US$115k
  44. Singapore: US$106k
  45. Hong Kong SAR China: US$106k
  46. New Zealand: US$90k
  47. Finland: US$69k
  48. South Africa: US$52k
  49. Argentina: US$43k
  50. Moldova: US$42k
  51. Bosnia & Herzegovina: US$40k
  52. Thailand: US$34k
  53. Estonia: US$31k
  54. Mauritius: US$31k
  55. Russia: US$30k
  56. Greece: US$27k
  57. Slovenia: US$26k
  58. Bangladesh: US$23k
  59. Ireland: US$20k
  60. Albania: US$20k

Top exporters

RankCountryValueShare
1 United States US$138m 40.5%
2 France US$28m 8.1%
3 China US$23m 6.6%
4 Türkiye US$19m 5.7%
5 India US$15m 4.3%
6 Canada US$14m 4.2%
7 Bulgaria US$14m 4.1%
8 Germany US$10m 2.8%
9 Lesotho US$9m 2.7%
10 Mexico US$9m 2.7%

Top importers

RankCountryValueShare
1 Dominican Republic US$137m 40%
2 United States US$47m 13.6%
3 Germany US$20m 5.8%
4 Denmark US$13m 3.9%
5 France US$11m 3.2%
6 South Africa US$9m 2.7%
7 Spain US$8m 2.3%
8 Netherlands US$8m 2.2%
9 United Kingdom US$6m 1.9%
10 Sweden US$5m 1.6%

Import duty on this product around the world 165

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 6.8%median duty
  • 29number of duty-free countries (MFN)
  • 45%highest: Bahamas, Ethiopia, Algeria

165

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 0% 2023
Algeria 30% 2023
Angola 0% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 18% 2023 · HS 2017
Armenia 5% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 5% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 5% 2023
Benin 10% 2023
Bermuda 6.5% 2023
Bhutan 10% 2022
Bolivia 15% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 15% 2023
Brazil 18% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 10% 2023
Burundi 10% 2023
Cambodia 0% 2023 · HS 2017
Cameroon 30% 2023
Canada 8% 2023
Cape Verde 10% 2023 · HS 2017
Cayman Islands 12% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 5% 2023
Colombia 15% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 5% 2023
Côte d’Ivoire 10% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 25% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 5% 2022
Equatorial Guinea 30% 2023
Eswatini 15% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 5% 2023
Fiji 0% 2023
French Polynesia 13% 2023
Gabon 30% 2023
Gambia 10% 2023
Georgia 0% 2022 · HS 2017
Ghana 10% 2023
Gibraltar 6% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 5% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 5% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 5% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 7.5% 2023
Iran 15% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 4.3% 3% – 5.6% 2023
Jordan 5% 2023
Kazakhstan 5% 2023
Kenya 10% 2023
Kiribati 15% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 0% 2020 · HS 2017
Lesotho 15% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 6.8%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 10% 2023
Maldives 0% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 10% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 3% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 15% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 20% 2023
Myanmar (Burma) 5% 2023 · HS 2017
Namibia 15% 2023
Nauru 10% 2021 · HS 2017
Nepal 5% 2023
New Zealand 0% 2023
Nicaragua 5% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 13% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 11% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 16% 2023 · HS 2017
Peru 11% 2023 · HS 2017
Philippines 7% 2023
Qatar 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 10% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 10% 2023
Seychelles 0% 2023
Sierra Leone 10% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 15% 2023 · HS 2017
South Africa 15% 2023
South Korea 8% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 5% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 10% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 7.4%* 2023
Syria 10% 2020 · HS 2012
Tajikistan 15% 2021 · HS 2012
Tanzania 25% 2023
Thailand 5% 2023
Togo 10% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 13% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 10% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 16% 2023 · HS 2017
Uzbekistan 10% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 18% 2023 · HS 2017
Vietnam 5% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 15% 2023
Zimbabwe 0.2% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
65131 Cotton yarn (other than sewing thread), containing 85%/more by weight of cotton, put up for retail sale
End use (BEC Rev. 5)
Consumption goods · BEC 413101
CPC 2.1 product
26360 Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton
ISIC Rev. 4 activity
1311 Preparation and spinning of textile fibres

Earlier HS editions

HSCode
20175207.10unchanged
20125207.10unchanged
20075207.10unchanged
20025207.10unchanged
19965207.10unchanged
19925207.10unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 7

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N310093 U.S. CBP 23 March 2020 · 5207.10.00.00

    The tariff classification of yarns from China and Turkey

  • N308536 U.S. CBP 17 January 2020 · 5207.10.00.00

    The tariff classification of yarns from Turkey and China

  • N304604 U.S. CBP 26 June 2019 · 5207.10.00.00

    The tariff classification of yarns from Turkey

  • N303252 U.S. CBP 28 March 2019 · 5207.10.00.00

    The tariff classification of yarns from China and Turkey

  • N303181 U.S. CBP 25 March 2019 · 5207.10.00.00

    -up, composed of 85% cotton and 15% polyester. The weight of the cake is 70 grams and will be imported from Turkey.

  • N292017 U.S. CBP 8 December 2017 · 5207.10.00.00

    The tariff classification of yarns from Italy and Turkey

  • 600008427 HMRC 27 November 2023 – 26 November 2026 · 5207 10 00 00

    A pack of three 18m cotton yarns, made of 100% cotton. The yarns are put on three separate cardboard tubes in three different colours: red and white, brown, and red. Packaged in a cardboard box with Information about the product on the outside.

Subheading 5207.10 is a single line in the UK Global Tariff, where the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 5207.10; the duty is 5%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the 12 months to August 2026, the UK imported these goods worth £4.7m (down 5% on the year before), at an average of £10.65 per kg; Türkiye supplied 24%, followed by Bulgaria.

World trade in these goods reached US$342m in 2024, up 64.6% on 2023.

The United States was the largest exporter with 40.5% of the total, ahead of France.

Questions and answers

What is the HS code for containing 85 % or more by weight of cotton?

Containing 85 % or more by weight of cotton fall under HS subheading 5207.10, part of heading 5207, in section XI of the Harmonized System.

What is the import duty on containing 85 % or more by weight of cotton in the UK?

Under the UK Global Tariff, imports under 5207.10 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on containing 85 % or more by weight of cotton in the EU?

Under the EU Combined Nomenclature, imports under 5207.10 from countries without a preferential agreement are charged at 5%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most containing 85 % or more by weight of cotton?

The United States, with US$138m in 2024 (40.5% of world exports).

Which countries can export these goods to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Türkiye (24%), Bulgaria (22%) and France (16%), out of total imports of £4.7m.

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