HS code · 6-digit subheading

HS Code 5205.26 – Cotton yarn; (not sewing thread), single, of combed fibres, 85% or more by weight of cotton, less than 125 but not less than 106.38 decitex (over 80 but not over 94 metric number), not for retail sale

HS code 5205.26 is the 6-digit subheading for cotton yarn, (not sewing thread), single, of combed fibres, 85% or more by weight of cotton, less than 125 but not less than 106.38 decitex (over 80 but not over 94 metric number), not for retail sale. It is used for ultra-fine shirting yarn, luxury voile yarn, high-end lawn fabric yarn, premium babywear yarn and fine lace yarn.

What HS 5205.26 covers

This HS code covers single, combed cotton yarns, not for retail, with a high cotton content (85% or more), falling into a very fine fineness range (over 80 but not over 94 metric number). These yarns are highly sought after for producing extremely lightweight, soft, and luxurious fabrics, often used in high-end fashion and premium home textiles. Countries with sophisticated textile manufacturing capabilities and a demand for luxury goods, such as Italy, Japan, and certain European nations, alongside major Asian textile producers like China and India, are key importers. Exporters are typically specialized spinning mills in countries known for long-staple cotton and advanced processing, including India, Pakistan, and Egypt. The "combed" process is crucial here, ensuring minimal imperfections and maximum smoothness, which is essential for the delicate weaving and knitting of such fine yarns. The "single" form allows for the creation of exceptionally light and breathable fabrics.

Covers
  • Ultra-fine shirting yarn
  • Luxury voile yarn
  • High-end lawn fabric yarn
  • Premium babywear yarn
  • Fine lace yarn
  • Delicate dress fabric yarn
  • High-count percale yarn
Examples
  • Filmar S.p.A. yarn
  • Supima cotton yarn (from various spinners)
  • Giza cotton yarn (from various spinners)
  • Lakshmi Mills yarn
  • Ginni Filaments yarn

Codes often confused with 5205.26

Common mistake. The primary distinction for this code lies in its very specific and fine decitex/metric number range compared to other single, combed cotton yarns like 520524 or 520527. It is vital not to confuse it with sewing thread (5204) or yarns of different fiber compositions.

5205.24Cotton yarn; (not sewing thread), single, of combed fibres, 85% or more by weight of cotton, less than 192.31 but not less than 125 decitex (exceeding 52 but not exceeding 80 metric number), not for retail sale5205.27Cotton yarn; (not sewing thread), single, of combed fibres, 85% or more by weight of cotton, less than 106.38 but not less than 83.33 decitex (over 94 but not over 120 metric number), not for retail sale52.04Cotton sewing thread, whether or not put up for retail sale

Top exporters and importers of HS code 520526, 2025

In 2025, the largest exporter of HS code 520526 in UN Comtrade data was India, with 45% of world exports; the largest importer in UN Comtrade data was Peru, with about 21% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Top exporters 2025 · share of world exports

  1. 1 India $58M
  2. 2 China $27M
  3. 3 Vietnam* ~$21M

World total: $128M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Peru* ~$26M
  2. 2 Bangladesh* ~$19M
  3. 3 China $17M

World total: $124M 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 code for 5205.26

Brazil does not split HS 5205.26: its NCM code is 5205.26.00.

  1. 5205.26.00 Single combed cotton yarn 85%+, Nm 80–94De título inferior a 125 decitex, mas não inferior a 106,38 decitex (número métrico superior a 80, mas não superior a 94)

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 5205.26

What is HS code 520526?

HS code 520526 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 125 but not less than 106.38 decitex (over 80 but not over 94 metric number), not for retail sale. This HS code covers single, combed cotton yarns, not for retail, with a high cotton content (85% or more), falling into a very fine fineness range (over 80 but not over 94 metric number). These yarns are highly sought after for producing extremely lightweight, soft, and luxurious fabrics, often used in high-end fashion and premium home textiles. Countries with sophisticated textile manufacturing capabilities and a demand for luxury goods, such as Italy, Japan, and certain European nations, alongside major Asian textile producers like China and India, are key importers. Exporters are typically specialized spinning mills in countries known for long-staple cotton and advanced processing, including India, Pakistan, and Egypt. The "combed" process is crucial here, ensuring minimal imperfections and maximum smoothness, which is essential for the delicate weaving and knitting of such fine yarns. The "single" form allows for the creation of exceptionally light and breathable fabrics.

What products fall under HS code 520526?

Ultra-fine shirting yarn, luxury voile yarn, high-end lawn fabric yarn, premium babywear yarn, fine lace yarn, delicate dress fabric yarn, high-count percale yarn

What are common misclassifications for HS code 520526?

The primary distinction for this code lies in its very specific and fine decitex/metric number range compared to other single, combed cotton yarns like 520524 or 520527. It is vital not to confuse it with sewing thread (5204) or yarns of different fiber compositions.

Which countries are the top exporters of goods under HS code 520526?

In 2025, the top exporters of HS code 520526 in UN Comtrade data were India ($58M, 45% of world exports), China ($27M) and Vietnam (about $21M). World exports came to about $128M, 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.

Which countries are the top importers of goods under HS code 520526?

In 2025, the top importers of HS code 520526 in UN Comtrade data were Peru (about $26M, 21% of world imports), Bangladesh (about $19M) and China ($17M). World imports came to about $124M, 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 520526 structured?

HS code 520526 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 (26) specify the subheading. This code is standardized globally by the World Customs Organization.

What is the Brazil NCM code for HS code 520526?

In Brazil, HS code 520526 is NCM 5205.26.00. The last two digits are 00 because Brazil does not split this HS code further.