💾 Data Updated: 2025 HTS Revision 30 • Last updated: November 24, 2025

5205.27.00.90 - Other (301)

Details

FieldValue
Unit of Quantitykg
General Rate of Duty12%
Special Rate of DutyFree (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
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PE 🇵🇪
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SG 🇸🇬
Column 2 Rate of Duty34.1%
Quota QuantityN/A
Additional DutiesN/A

Overview

This HTS classification covers single yarns spun from combed cotton fibers. Specifically, it pertains to yarns that fall within a defined tex (or metric number) range, indicating their fineness. The yarns in this category must contain 85 percent or more by weight of cotton and are not intended for retail sale in pre-packaged consumer quantities. The "Other (301)" designation within this node suggests a specific sub-categorization beyond primary spinning methods, often related to dye treatment or further processing not captured at higher levels.

This category is distinguished from its sibling, 5205.27.00.20, which specifically covers ring-spun single yarns of combed fibers within the same decitex range. Therefore, this "Other (301)" category would encompass single yarns of combed cotton fibers that are not ring-spun but meet the fineness and cotton content criteria, potentially including yarns produced by other spinning techniques such as open-end spinning, or yarns that have undergone specific treatments prior to their final yarn form. The key differentiator lies in the spinning method employed.

As this is a leaf node, there are no further subcategories. Classification under this heading relies on meeting the stipulated cotton content, the combed fiber status, the specific yarn fineness (measuring less than 106.38 decitex but not less than 83.33 decitex), and the absence of retail packaging. The "(301)" identifier within the description likely points to a specific internal Customs or trade classification detail that may require further consultation of specific rulings or administrative notes for complete clarity in edge cases.

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