cotton floss and cotton
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 5201001800 | 0.0% | CN | US | 官方文档 |
| 5201003800 | 0.0% | CN | US | 官方文档 |
| 6307904010 | 17.5% | CN | US | 官方文档 |
| 6307905010 | 17.5% | CN | US | 官方文档 |
商品图片
AI分析
🧵 Cotton Floss, Lacings & Raw Cotton: The "Soft" Trap in US Customs 🇺🇸
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Textile Importers
📌 Part 1: Product Definition & Classification: Do You Really Know "Cotton"?
In international trade, "Cotton" is not just one item. It is a spectrum ranging from raw agricultural fibers to finished household accessories. Misclassification here is dangerous because the tax structure differs completely between raw materials (per kg + percentage) and manufactured articles (percentage).
Based on the provided data, we analyze four specific items: 1. Cotton Cords and Tassels (Finished textile articles) 2. Cotton Lacings (Finished textile articles) 3. Short Staple Cotton (Raw fiber, <1-1/8 inches) 4. Long Staple Cotton (Raw fiber, ≥1-1/8 inches but <1-3/8 inches)
⚠️ Key Distinction Point:
- If it is a finished article (tassels, lacings, dress patterns) → It falls under Chapter 63 (Other Made Up Articles).
- If it is raw material (unspun cotton) → It falls under Chapter 52 (Cotton).
- Critical Metric: For raw cotton, the staple length (fiber length) determines the specific HS code and tax calculation.
📦 Part 2: HS Code Classification Details (2026 Authority Reference)
| HS Code | Product Description | Application Scenario | Key Feature |
|---|---|---|---|
6307.90.40.10 |
Other made up articles: Cords and tassels Of cotton | Decorative tassels, curtain cords, fringes, dress patterns | ✅ Finished Article (Ch 63) |
6307.90.50.10 |
Other made up articles: Corset lacings, footwear lacings or similar lacings Of cotton | Shoe laces, corset strings, craft lacing | ✅ Finished Article (Ch 63) |
5201.00.18.00 |
Cotton, not carded or combed: Staple length under 28.575 mm (1-1/8 inches): Other | Short-staple raw cotton, short fiber bales | ✅ Raw Material (Ch 52) |
5201.00.38.00 |
Cotton, not carded or combed: Staple length 28.575 mm – 34.925 mm: Other | Medium-length raw cotton, standard commodity cotton | ✅ Raw Material (Ch 52) |
🔍 Important Note:
- Ch 63 Items (6307...) are taxed purely by value (Ad Valorem).
- Ch 52 Items (5201...) are taxed by Weight + Value (Specific + Ad Valorem).
- Raw Cotton must be not carded or combed (i.e., in the raw state). If carded/combed, it falls under different codes not listed here.
💰 Part 3: 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current Trade Policy (Includes Section 301 and other surcharges)
🎯 1. 6307.90.40.10 & 6307.90.50.10 —— Cotton Tassels & Lacings (Finished Articles)
These items are classified as "Other made up articles." They do not have a specific per-kg tariff but are subject to standard US duties plus additional trade surcharges.
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (Free) |
| Additional Surcharge | +7.5% |
| Total Effective Rate | 7.5% |
| Tax Calculation | CIF Value × 7.5% |
| De Minimis Eligibility | ❌ No (Subject to full scrutiny if declared separately) |
| Legal Basis | Standard USITC Schedule 8 + Section 301 Footnote |
📌 Explanation:
- The Base Rate is 0%, which is favorable for these textile accessories.
- The +7.5% is an additional surcharge applied to Chinese-origin goods under current trade restrictions.
- Total Cost: You pay 7.5% of the declared value. This is significantly lower than raw cotton imports.
🎯 2. 5201.00.18.00 & 5201.00.38.00 —— Raw Cotton (Short & Medium Staple)
Raw cotton is a sensitive strategic commodity. The tax structure is complex: Specific Duty (per kg) + Ad Valorem Duty (%).
| Item | Content |
|---|---|
| Base Tariff Rate | 31.4 cents/kg (Specific Duty) |
| Additional Surcharge | +25.0% (Ad Valorem on CIF Value) |
| Total Effective Rate | 31.4¢/kg + 25.0% |
| Tax Calculation | (Weight in kg × $0.314) + (CIF Value × 25%) |
| De Minimis Eligibility | ❌ No (High risk for low-value shipments) |
| Legal Basis | USITC Schedule 3 + Section 301 Footnote |
📌 Explanation:
- Specific Duty: Regardless of value, you pay $0.314 per kilogram.
- Ad Valorem Surcharge: An additional 25% of the total CIF value is added.
- Example Calculation:
- Import 100 kg of Cotton.
- CIF Value = $500.
- Specific Tax: 100 kg × $0.314 = $31.40.
- Ad Valorem Tax: $500 × 25% = $125.00.
- Total Tax: $31.40 + $125.00 = $156.40.
- Effective Rate: 31.28% (Higher than 25% due to the per-kg fee).⚠️ Critical Warning:
- The 25% surcharge on raw cotton is very high.
- The per-kg fee applies even if the cotton is cheap. This makes low-value, high-volume cotton imports extremely costly.
🛠️ Part 4: Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (Must-Haves)
| Document | Required? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: Material (100% Cotton), Form (Raw/Baled vs. Finished/Laced), Staple Length (if raw). |
| ✅ Photo of Product | ✔️ | Show tassels, labels, or bales. For raw cotton, show bale tags with fiber length info. |
| ✅ Commercial Invoice | ✔️ | Clearly state "Cotton Tassels" or "Raw Cotton – Not Carded." Do NOT use generic "Textile Parts." |
| ✅ Certificate of Origin | ✔️ | Proof of China origin triggers the 7.5% or 25% surcharge. |
| ✅ Fiber Length Test Report | ✔️ | For Raw Cotton Only: Lab report proving staple length (<28.575mm or 28.575-34.925mm) is mandatory for correct HS coding. |
✅ 2. Declaration Tips (Crucial Keywords)
🔥 "Raw Cotton Needs Length, Finished Goods Need Description!"
| Scenario | Correct Declaration | Wrong Declaration | Consequence |
|---|---|---|---|
| Tassels/Laces | "Cotton Tassels, Decorative, Not Carded" | "Cotton Parts" | Misclassification → Audit & Penalty |
| Raw Cotton (Short) | "Cotton, Not Carded, Staple <28.575mm" | "Cotton Fiber" | Wrong HS → 25% error or detention |
| Raw Cotton (Medium) | "Cotton, Not Carded, Staple 28.575-34.925mm" | "Cotton Floss" | Floss implies spun/threaded → Wrong Ch 56/63 |
| Mixed Shipment | Split HS Codes for Tassels vs. Raw Cotton | Single "Textile" Code | Major Compliance Violation |
📌 Note on "Cotton Floss":
- If "Floss" means embroidery floss (spun thread), it is NOT in the provided data. It likely falls under Ch 54 or 56.
- If "Floss" means raw cotton (uncard), use5201.00.18.00or5201.00.38.00.
- Do not declare embroidery floss as raw cotton – Customs will reject it for missing fiber length data.
✅ 3. Special Cases Handling
| Situation | Recommendation |
|---|---|
| Low-Value Shipments (<$800) | ❌ Avoid: These items are not eligible for de minimis (Section 321) due to high duties and specific HS codes. Declare formally. |
| Mixed Container | Separate HS codes clearly. Tassels (6307...) and Raw Cotton (5201...) have different tax structures. Combining them causes calculation errors. |
| Staple Length Uncertain | ⚠️ Risk: If you cannot prove staple length, Customs may assign the worst-case HS code or reject the entry. Get a lab test before shipping. |
| "Cotton Lace" for Shoes | Use 6307.90.50.10. Do not use 5608 (netting) unless it is truly netted fabric. Lacings are specifically listed. |
🌍 Part 5: Global Market Comparison (2026 Update)
| Region | Recommended HS Code | Approx. Total Duty | Notes |
|---|---|---|---|
| 🇺🇸 USA | 6307.90.40.10 / 5201.00.18.00 |
7.5% (Finished) / 31.4¢+25% (Raw) | High Surcharge on Raw Cotton. |
| 🇨🇳 China | 6307.90.40.10 / 5201.00.18.00 |
0% - 5% | Lower base rates, but check for export controls. |
| 🇪🇺 EU | 6307.90 / 5201.00 |
0% - 4% | No Section 301-style surcharges, but strict fiber labeling laws. |
| 🇬🇧 UK | 6307.90 / 5201.00 |
0% - 4% | Post-Brexit tariff schedules similar to EU. |
📌 Conclusion:
- USA is the most expensive market for cotton imports due to additional surcharges.
- Raw Cotton is heavily taxed in the US (>30% effective rate).
- Finished Cotton Articles (Tassels/Laces) are cheaper (7.5%) but still subject to surcharges.
📌 Part 6: Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring "Cotton Floss" as 5201.00.18.00 when it is actually embroidery thread.
👉 Result: Customs requires fiber composition test → Delay 2-4 weeks. Embroidery thread may be 5209 or 5401.
❌ Error 2: Ignoring Staple Length for raw cotton.
👉 Result: If staple length is not specified, Customs may classify it under a default high-duty category or reject the entry. Always provide staple length.
❌ Error 3: Combining Tassels and Raw Cotton in one line item.
👉 Result: Tax calculation error. Tassels are 7.5%, Raw Cotton is 25%+per kg. This triggers an audit.
✅ Correct Approach:
"Cotton Tassels, Decorative, 100% Cotton" →
6307.90.40.10(7.5%)
"Cotton, Not Carded, Staple 30mm" →5201.00.38.00(31.4¢/kg + 25%)
🎯 Part 7: Conclusion: Precision in Textile Classification Saves Money!
🎯 Remember This Mantra:
🔹 "Finished? 7.5%! Raw? 25% + Per KG!"
🔹 "Staple Length is King for Raw Cotton!"
🔹 "Don't Mix Tassels with Fiber!"
📌 Pro Tip:
For cotton tassels and lacings, ensure the description explicitly states "Of Cotton" to qualify for
6307.90.x0.10. If mixed with synthetic fibers, the HS code and tax rate may change completely.
📣 Immediate Action:
📞 Pre-clearance Consultation: Provide product photos and fiber specs to your customs broker.
🚀 Get a Lab Test: If importing raw cotton, get a staple length test report before shipping to ensure the correct5201subheading.
✨ Professional Clearance Starts with Accurate Classification!
💼 Your Cotton, Your Cost – Control It with Precision!
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关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。