5204 - Cotton sewing thread, whether or not put up for retail sale:

This HTS category, 5204, specifically addresses sewing thread manufactured from cotton. The key defining characteristic is the material composition, which must be primarily cotton fibers. This classification is distinct from other HTS categories that might cover sewing thread made from other natural or synthetic fibers, such as silk, wool, or polyester. It also differs from broader categories of yarn or thread not specifically intended for sewing applications.

Within this category, a crucial distinction is made based on how the thread is presented for sale. The subcategories differentiate between cotton sewing thread that is not put up for retail sale (often sold in bulk to manufacturers) and cotton sewing thread that is specifically packaged and prepared for individual consumer purchase, commonly found in haberdashery or craft stores. This retail presentation is a key factor in determining the appropriate subheading for import and export purposes.