5201.00.12.00 - Described in general note 15 of the tariff schedule and entered pursuant to its provisions

This HTS classification, 5201.00.12.00, specifically covers cotton that has not been carded or combed, and falls under the broader category of cotton with a staple length of less than 28.575 millimeters (1-1/8 inches). The key defining characteristic of this subcategory is that the cotton meets the requirements outlined in general note 15 of the tariff schedule and is entered into the customs territory in accordance with those provisions. This note often pertains to specific forms or origins of the cotton.

This classification distinguishes itself from its sibling categories. Specifically, it differs from 5201.00.14.00, which applies to cotton meeting the criteria set forth in additional U.S. note 5 to chapter 52, and from 5201.00.18.00, which serves as a residual classification for other cotton fitting the broader criteria but not meeting the specific provisions of general note 15 or additional U.S. note 5. Therefore, the precise wording and application of general note 15 are crucial for accurate classification into this category.

As a leaf node, 5201.00.12.00 has no further subdivisions. Classification into this specific code relies entirely on ensuring the cotton is not carded or combed, has a staple length under the specified measurement, and satisfies the conditions stipulated by general note 15. Examples of cotton that might fall here, assuming they meet general note 15, include raw cotton processed or presented in a manner specifically addressed by that note, such as certain types of raw cotton with particular processing characteristics or intended uses that are detailed within the general note.