Cotton, Yarns & Woven Fabrics

Headings 5208 and 5209 cover fabrics containing 85% or more cotton by weight, while 5210 and 5211 cover fabrics below that threshold mixed principally with man-made fibers. The threshold affects both the applicable duty rate and, in some trade-remedy contexts, the country-of-origin rules. Importers should verify fiber content by weight from mill certifications before declaring classification.

Cotton sewing thread — regardless of whether it is put up for retail sale — is classified under heading 5204, separate from other cotton yarns (5205–5207). The distinction turns on whether the yarn is specifically prepared and finished for use as sewing thread, including twist level and surface treatment, rather than on its fiber content or count.