HS code · 6-digit subheading

HS Code 5205.23 – Cotton yarn; (not sewing thread), single, of combed fibres, 85% or more by weight of cotton, less than 232.56 but not less than 192.31 decitex (exceeding 43 but not exceeding 52 metric number), not for retail sale

HS code 5205.23 is the 6-digit subheading for cotton yarn, (not sewing thread), single, of combed fibres, 85% or more by weight of cotton, less than 232.56 but not less than 192.31 decitex (exceeding 43 but not exceeding 52 metric number), not for retail sale. It is used for fine shirting yarn, high-quality denim weft yarn, medium-gauge knitwear yarn, bed linen yarn and poplin fabric yarn.

What HS 5205.23 covers

This HS code identifies single, combed cotton yarns, not for retail, containing at least 85% cotton, falling within a slightly finer range (exceeding 43 but not exceeding 52 metric number) than 520522. These yarns are highly valued in the textile industry for producing medium-fine fabrics where a smooth, consistent texture and good strength are required. Countries with advanced textile manufacturing capabilities, particularly those specializing in apparel and home textiles, are primary importers. This includes nations like China, Vietnam, Bangladesh, and Turkey, which transform these yarns into high-quality finished goods. Exporters are typically major cotton-producing and spinning nations such as India, Pakistan, and the USA. The "combed" characteristic ensures a premium quality yarn, free from short fibers and impurities, leading to less pilling and a softer hand-feel in the final product. Its "single" form means it's a foundational component, often plied later or used directly for specific weaving and knitting applications.

Covers
  • Fine shirting yarn
  • High-quality denim weft yarn
  • Medium-gauge knitwear yarn
  • Bed linen yarn
  • Poplin fabric yarn
  • Sateen fabric yarn
  • Dress material yarn
Examples
  • Raymond Textiles yarn
  • Alok Industries yarn
  • Nishat Mills yarn
  • KPR Mill yarn
  • Spintex yarn

Codes often confused with 5205.23

Common mistake. Distinguishing this from 520522 or 520524 requires careful attention to the precise decitex/metric number range, as all are single, combed yarns. It's also crucial not to confuse it with 520533, which covers multiple/cabled, uncombed yarns of a similar fineness.

Top exporters and importers of HS code 520523, 2025

In 2025, the largest exporter of HS code 520523 in UN Comtrade data was India, with 59% of world exports; the largest importer in UN Comtrade data was Bangladesh, with about 34% of world imports. Uzbekistan did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 43% of its exports here ($150M, CEPII BACI), so it may also belong among the top exporters.

Top exporters 2025 · share of world exports

  1. 1 India $1.0B
  2. 2 Türkiye $170M
  3. 3 Vietnam* ~$168M

Uzbekistan did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 43% of its exports here ($150M, CEPII BACI), so it may also belong among the top exporters.

World total: $1.7B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Bangladesh* ~$543M
  2. 2 China $180M
  3. 3 Egypt $100M

World total: $1.6B Reported figures on UN Comtrade ↗

How these figures are built

109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).

Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.

Brazil NCM codes for 5205.23 2

Brazil splits HS 5205.23 into 2 NCM codes, Mercosur's 8-digit tariff lines.

  1. 5205.23.10 Raw single combed cotton yarn 85%+, Nm 43–52Crus
  2. 5205.23.90 Non-raw single combed cotton yarn 85%+, Nm 43–52Outros

All Brazil NCM codes in heading 52.05 →

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.

Questions about HS 5205.23

What is HS code 520523?

HS code 520523 is a 6-digit subheading in the Harmonized System that covers: Cotton yarn; (not sewing thread), single, of combed fibres, 85% or more by weight of cotton, less than 232.56 but not less than 192.31 decitex (exceeding 43 but not exceeding 52 metric number), not for retail sale. This HS code identifies single, combed cotton yarns, not for retail, containing at least 85% cotton, falling within a slightly finer range (exceeding 43 but not exceeding 52 metric number) than 520522. These yarns are highly valued in the textile industry for producing medium-fine fabrics where a smooth, consistent texture and good strength are required. Countries with advanced textile manufacturing capabilities, particularly those specializing in apparel and home textiles, are primary importers. This includes nations like China, Vietnam, Bangladesh, and Turkey, which transform these yarns into high-quality finished goods. Exporters are typically major cotton-producing and spinning nations such as India, Pakistan, and the USA. The "combed" characteristic ensures a premium quality yarn, free from short fibers and impurities, leading to less pilling and a softer hand-feel in the final product. Its "single" form means it's a foundational component, often plied later or used directly for specific weaving and knitting applications.

What products fall under HS code 520523?

Fine shirting yarn, high-quality denim weft yarn, medium-gauge knitwear yarn, bed linen yarn, poplin fabric yarn, sateen fabric yarn, dress material yarn

What are common misclassifications for HS code 520523?

Distinguishing this from 520522 or 520524 requires careful attention to the precise decitex/metric number range, as all are single, combed yarns. It's also crucial not to confuse it with 520533, which covers multiple/cabled, uncombed yarns of a similar fineness.

Which countries are the top exporters of goods under HS code 520523?

In 2025, the top exporters of HS code 520523 in UN Comtrade data were India ($1.0B, 59% of world exports), Türkiye ($170M) and Vietnam (about $168M). World exports came to about $1.7B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Uzbekistan did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 43% of its exports here ($150M, CEPII BACI), so it may also belong among the top exporters.

Which countries are the top importers of goods under HS code 520523?

In 2025, the top importers of HS code 520523 in UN Comtrade data were Bangladesh (about $543M, 34% of world imports), China ($180M) and Egypt ($100M). World imports came to about $1.6B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

How is HS code 520523 structured?

HS code 520523 is a 6-digit subheading under the Harmonized System. The first 2 digits (52) identify the chapter, digits 3-4 (05) identify the heading, and digits 5-6 (23) specify the subheading. This code is standardized globally by the World Customs Organization.

What is the Brazil NCM code for HS code 520523?

Brazil splits HS code 520523 into 2 NCM codes: 5205.23.10 (Raw single combed cotton yarn 85%+, Nm 43–52), 5205.23.90 (Non-raw single combed cotton yarn 85%+, Nm 43–52). The first 6 digits of each match the HS code.