Subheading · Chapter 52 · Heading 5207
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
Rates by national line · UK Global Tariff
UK lines →- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £1.1m | 23.9% | -2.2% | |
| £1m | 21.9% | +16.1% | |
| £727k | 15.5% | -1.6% | |
| £709k | 15.1% | -30% | |
| £355k | 7.6% | -35.9% | |
| £261k | 5.6% | +44.1% | |
| £111k | 2.4% | +49.1% | |
| £88k | 1.9% | -15.2% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$69kUS$69k+US$2m+US$9m+> US$23m
Exports: 98
- United States: US$138m
- France: US$28m
- China: US$23m
- Türkiye: US$19m
- India: US$15m
- Canada: US$14m
- Bulgaria: US$14m
- Germany: US$10m
- Lesotho: US$9m
- Mexico: US$9m
- North Macedonia: US$7m
- Italy: US$6m
- Serbia: US$5m
- Netherlands: US$5m
- Hungary: US$4m
- Poland: US$4m
- Norway: US$4m
- Sweden: US$3m
- Brazil: US$3m
- Egypt: US$3m
- Spain: US$2m
- Peru: US$2m
- Portugal: US$2m
- Pakistan: US$2m
- Denmark: US$2m
- South Korea: US$1m
- Japan: US$838k
- Croatia: US$743k
- Switzerland: US$683k
- Czechia: US$565k
- Colombia: US$506k
- Slovakia: US$469k
- United Kingdom: US$455k
- Indonesia: US$399k
- Belgium: US$384k
- Austria: US$309k
- Romania: US$247k
- Vietnam: US$239k
- Malaysia: US$221k
- Lithuania: US$167k
- Guatemala: US$123k
- Taiwan: US$122k
- Uzbekistan: US$115k
- Singapore: US$106k
- Hong Kong SAR China: US$106k
- New Zealand: US$90k
- Finland: US$69k
- South Africa: US$52k
- Argentina: US$43k
- Moldova: US$42k
- Bosnia & Herzegovina: US$40k
- Thailand: US$34k
- Estonia: US$31k
- Mauritius: US$31k
- Russia: US$30k
- Greece: US$27k
- Slovenia: US$26k
- Bangladesh: US$23k
- Ireland: US$20k
- Albania: US$20k
Trade value (US$) no reported trade < US$82kUS$82k+US$585k+US$2m+> US$9m
Imports: 178
- Dominican Republic: US$137m
- United States: US$47m
- Germany: US$20m
- Denmark: US$13m
- France: US$11m
- South Africa: US$9m
- Spain: US$8m
- Netherlands: US$8m
- United Kingdom: US$6m
- Sweden: US$5m
- Italy: US$5m
- Norway: US$5m
- Guatemala: US$4m
- Switzerland: US$4m
- Austria: US$4m
- Japan: US$4m
- Canada: US$4m
- Vietnam: US$2m
- Poland: US$2m
- China: US$2m
- Nigeria: US$2m
- Finland: US$2m
- Portugal: US$2m
- Belgium: US$2m
- Australia: US$2m
- South Korea: US$2m
- Türkiye: US$2m
- Chile: US$2m
- Czechia: US$2m
- Greece: US$1m
- Colombia: US$1m
- Mexico: US$993k
- Romania: US$993k
- Myanmar (Burma): US$991k
- Russia: US$958k
- Bulgaria: US$922k
- Israel: US$759k
- New Zealand: US$732k
- Slovakia: US$713k
- Egypt: US$680k
- Paraguay: US$606k
- Panama: US$599k
- Malaysia: US$585k
- Hungary: US$561k
- Hong Kong SAR China: US$419k
- Costa Rica: US$400k
- Ukraine: US$387k
- Slovenia: US$372k
- Ireland: US$361k
- Philippines: US$351k
- Algeria: US$333k
- Singapore: US$329k
- Saudi Arabia: US$319k
- Lithuania: US$303k
- Belarus: US$277k
- Jordan: US$274k
- Taiwan: US$270k
- Armenia: US$250k
- El Salvador: US$233k
- Indonesia: US$231k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$138m | 40.5% | |
| 2 | US$28m | 8.1% | |
| 3 | US$23m | 6.6% | |
| 4 | US$19m | 5.7% | |
| 5 | US$15m | 4.3% | |
| 6 | US$14m | 4.2% | |
| 7 | US$14m | 4.1% | |
| 8 | US$10m | 2.8% | |
| 9 | US$9m | 2.7% | |
| 10 | US$9m | 2.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$137m | 40% | |
| 2 | US$47m | 13.6% | |
| 3 | US$20m | 5.8% | |
| 4 | US$13m | 3.9% | |
| 5 | US$11m | 3.2% | |
| 6 | US$9m | 2.7% | |
| 7 | US$8m | 2.3% | |
| 8 | US$8m | 2.2% | |
| 9 | US$6m | 1.9% | |
| 10 | 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 country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 2.5% | 2018 · HS 2012 | ||
| 0% | 2023 | ||
| 30% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 15% | 2021 · HS 2017 | ||
| 5% | 2021 · HS 2007 | ||
| 18% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 12% | 2021 · HS 2012 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 45% | 2022 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2022 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 6.5% | 2023 | ||
| 10% | 2022 | ||
| 15% | 2023 · HS 2017 | ||
| 5% | 2022 | ||
| 15% | 2023 | ||
| 18% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 8% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 12% | 2021 · HS 2002 | ||
| 30% | 2023 | ||
| 30% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 5% | 2019 · HS 2017 | ||
| 5% | 2022 | ||
| 30% | 2023 | ||
| 15% | 2023 | ||
| 35% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 13% | 2023 | ||
| 30% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 10% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2012 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 7.5% | 2023 | ||
| 15% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 4.3% | 3% – 5.6% | 2023 | |
| 5% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 15% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 15% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 6.8%* | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 4% | 2021 · HS 2017 | ||
| 3% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 2.5% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 15% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 13% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 11% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 16% | 2023 · HS 2017 | ||
| 11% | 2023 · HS 2017 | ||
| 7% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 15% | 2023 · HS 2017 | ||
| 15% | 2023 | ||
| 8% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2012 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2007 | ||
| 7.4%* | 2023 | ||
| 10% | 2020 · HS 2012 | ||
| 15% | 2021 · HS 2012 | ||
| 25% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 13% | 2023 | ||
| 15% | 2017 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 16% | 2023 · HS 2017 | ||
| 10% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 18% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 5% | 2017 · HS 2017 | ||
| 15% | 2023 | ||
| 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
| HS | Code | |
|---|---|---|
| 2017 | 5207.10 | unchanged |
| 2012 | 5207.10 | unchanged |
| 2007 | 5207.10 | unchanged |
| 2002 | 5207.10 | unchanged |
| 1996 | 5207.10 | unchanged |
| 1992 | 5207.10 | unchanged |
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
The tariff classification of yarns from China and Turkey
- N308536 U.S. CBP
The tariff classification of yarns from Turkey and China
- N304604 U.S. CBP
The tariff classification of yarns from Turkey
- N303252 U.S. CBP
The tariff classification of yarns from China and Turkey
- N303181 U.S. CBP
-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
The tariff classification of yarns from Italy and Turkey
- 600008427 HMRC
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.