HTS 5205.28.00Cotton yarn (other than sewing thread), containing 85 percent or more by weight of cotton, not put up for retail sale:Single yarn, of combed fibers: Measuring less than 83.33 decitex (exceeding 120 metric number)

What that translates to:85%+ cotton yarn, single, combed, >120 nm

Also written 52052800. Rates as CBP is collecting them today. Updated Oct 1, 2026.

Country of origin

85%+ cotton yarn, single, combed, >120 nm (HTS 5205.28.00) from China owe 49.5% in total duties as of Oct 1, 2026: a 12% regular duty plus a 12.5% forced-labor tariff (Section 301) and a 25% China tariff (Section 301).

Total duty rate49.5%That's $4,950 on a $10,000 shipment.

Forced-labor tariffSection 301, since Jul 24, 202612.5%

China tariffSection 301, since May 10, 201925%

Regular dutyBase rate (MFN) in the tariff schedule12%

Total duty49.5%

Court status: Challenged at the U.S. Court of International Trade in In re Section 301 Forced Labor Cases, Court No. 26-03555-3JP, before a three-judge panel. The plaintiffs, Learning Resources and others, have moved for judgment on the agency record, arguing that the action (91 FR 47318) exceeds USTR's statutory authority, is arbitrary and capricious, and is pretextual; 25 states, plaintiffs in Court No. 26-cv-03467-3JP, support them as amici (brief filed Sep 11, 2026). No ruling as of Oct 1, 2026, so the rate is unchanged.

Sources: USITC Harmonized Tariff Schedule, Revision 20 (2026); USTR, Notice of Actions in Section 301 Investigations (forced labor), 91 FR 47318, Jul 28, 2026; HTS 9903.05.31; USTR, Notice of Modification of Section 301 Action (List 3 raised to 25% from May 10, 2019), 84 FR 20459, May 9, 2019; HTS 9903.88.03.

Estimate your duty

Estimated duty—

Importing under HTS 5205.28.00? Talk to a licensed broker

Classification, filing, customs bonds and refund help. CBP publishes the brokers permitted at each port.

Find a licensed broker

Opens CBP's list of permitted customs brokers. We're not paid for this link.

Details for customs filings

Official description

Cotton yarn (other than sewing thread), containing 85 percent or more by weight of cotton, not put up for retail sale: Single yarn, of combed fibers: Measuring less than 83.33 decitex (exceeding 120 metric number)

Legal text from the Harmonized Tariff Schedule, Revision 20 (2026), chapter 52: Cotton.

Statistical lines

The 10-digit numbers used on entry paperwork. They share this code's duty rates.

5205.28.0020 (5205280020)Ring spun (301) · reported in kg
5205.28.0090 (5205280090)Other (301) · reported in kg

What changed for this code

Jul 24, 2026Forced-labor tariffs start on imports from 60 economies (Section 301)
Jul 22, 202625% Section 301 tariff on products of Brazil starts
Jan 1, 2026Section 301 tariff on Nicaragua starts at 0%, set to rise to 10% in 2027 and 15% in 2028

Questions about HTS 5205.28.00

What is the duty rate for HTS 5205.28.00?

The regular (column 1 general) rate printed in the tariff schedule is 12%. Goods from China owe 49.5% in total as of Oct 1, 2026, including any additional tariffs. Additional tariffs depend on the country of origin; choose one above to see its full rate.

Is HTS 5205.28.00 subject to Section 301 tariffs?

Yes, for goods from 56 countries and territories as of Oct 1, 2026, including Algeria, Angola, Argentina, Australia, Bahamas. Choose a country above to see the rate and any exemptions.

Is HTS 5205.28.00 subject to Section 232 tariffs?

No Section 232 tariff applies to HTS 5205.28.00 as of Oct 1, 2026, from any country of origin.

HTSLookup shows the duties CBP collects on this code by country of origin. Antidumping or countervailing duties may also apply to some exporters; they're set per company and aren't shown.