5207 - Cotton yarn (other than sewing thread) put up for retail sale:

HTS 5207 classifies cotton yarn, specifically when it is put up for retail sale and is not sewing thread. This category encompasses various types of cotton yarn intended for consumer use, such as that found in craft stores or home goods departments. The key criteria for inclusion are the material (cotton), its form (yarn, not thread for sewing), and its presentation (packaged for retail sale).

This category is distinct from other HTS sections that also deal with textiles or cotton. For example, it differs from Chapter 52's earlier headings which cover raw cotton or cotton fabrics. Crucially, HTS 5207 focuses on the *yarn* form presented for retail, distinguishing it from industrial or bulk quantities of cotton yarn. It also excludes "sewing thread," which has its own specific classification under HTS 5206.

Within HTS 5207, further distinctions are made based on the cotton content. The subcategories (5207.10 and 5207.90) delineate between yarn composed of 85 percent or more by weight of cotton and other cotton yarns. This breakdown allows for more precise tariff application based on the primary fiber composition, a common requirement in textile classifications.