HS code · 6-digit subheading

HS Code 5205.27 – Cotton 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 sale

HS code 5205.27 is the 6-digit subheading for cotton 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 sale. It is used for super-fine shirting yarn, luxury handkerchief fabric yarn, ultra-light voile yarn, premium lingerie fabric yarn and high-end baby clothing yarn.

What HS 5205.27 covers

This HS code encompasses single, combed cotton yarns, not for retail, with a minimum of 85% cotton, characterized by an exceptionally fine count (over 94 but not over 120 metric number). These yarns represent the pinnacle of cotton spinning, used to create ultra-lightweight, incredibly soft, and exquisitely smooth fabrics for the most luxurious applications in apparel and home textiles. Importers are typically high-end textile manufacturers in countries like Italy, Switzerland, Japan, and specialized units in China and India, focusing on premium and luxury markets. Exporters are a select group of spinning mills globally, often located in countries with access to the finest long-staple cotton varieties and cutting-edge technology, such as India, Egypt, and Peru. The "combed" process is absolutely critical for achieving the required uniformity and strength at such fine counts, ensuring a flawless finish. The "single" nature allows for maximum drape and breathability in the resulting fabrics.

Covers
  • Super-fine shirting yarn
  • Luxury handkerchief fabric yarn
  • Ultra-light voile yarn
  • Premium lingerie fabric yarn
  • High-end baby clothing yarn
  • Exquisite dress material yarn
  • Fine embroidery base yarn
Examples
  • Albini Group yarn (for shirting)
  • Canclini Tessile yarn
  • Soktas yarn
  • Supima extra-long staple yarn
  • Giza 87/Giza 45 cotton yarn

Codes often confused with 5205.27

Common mistake. This code is distinguished by its extremely fine decitex/metric number range, setting it apart from other single, combed cotton yarns like 520526 or 520528. Precision in measuring yarn fineness is paramount to avoid misclassification within the 5205 series.

5205.26Cotton 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 sale5205.28Cotton yarn; (not sewing thread), single, of combed fibres, 85% or more by weight of cotton, measuring less than 83.33 decitex (exceeding 120 metric number), not for retail sale52.05Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale

Top exporters and importers of HS code 520527, 2025

In 2025, the largest exporter of HS code 520527 in UN Comtrade data was China, with 63% of world exports; the largest importer in UN Comtrade data was Pakistan, with 46% 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 China $226M
  2. 2 India $75M
  3. 3 Italy $16M

World total: $359M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Pakistan $155M
  2. 2 Germany $31M
  3. 3 Bangladesh* ~$28M

World total: $336M 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 5205.27

Brazil does not split HS 5205.27: its NCM code is 5205.27.00.

  1. 5205.27.00 Single combed cotton yarn 85%+, Nm 94–120De título inferior a 106,38 decitex, mas não inferior a 83,33 decitex (número métrico superior a 94, mas não superior a 120)

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 5205.27

What is HS code 520527?

HS code 520527 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 106.38 but not less than 83.33 decitex (over 94 but not over 120 metric number), not for retail sale. This HS code encompasses single, combed cotton yarns, not for retail, with a minimum of 85% cotton, characterized by an exceptionally fine count (over 94 but not over 120 metric number). These yarns represent the pinnacle of cotton spinning, used to create ultra-lightweight, incredibly soft, and exquisitely smooth fabrics for the most luxurious applications in apparel and home textiles. Importers are typically high-end textile manufacturers in countries like Italy, Switzerland, Japan, and specialized units in China and India, focusing on premium and luxury markets. Exporters are a select group of spinning mills globally, often located in countries with access to the finest long-staple cotton varieties and cutting-edge technology, such as India, Egypt, and Peru. The "combed" process is absolutely critical for achieving the required uniformity and strength at such fine counts, ensuring a flawless finish. The "single" nature allows for maximum drape and breathability in the resulting fabrics.

What products fall under HS code 520527?

Super-fine shirting yarn, luxury handkerchief fabric yarn, ultra-light voile yarn, premium lingerie fabric yarn, high-end baby clothing yarn, exquisite dress material yarn, fine embroidery base yarn

What are common misclassifications for HS code 520527?

This code is distinguished by its extremely fine decitex/metric number range, setting it apart from other single, combed cotton yarns like 520526 or 520528. Precision in measuring yarn fineness is paramount to avoid misclassification within the 5205 series.

Which countries are the top exporters of goods under HS code 520527?

In 2025, the top exporters of HS code 520527 in UN Comtrade data were China ($226M, 63% of world exports), India ($75M) and Italy ($16M). World exports came to about $359M, 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 520527?

In 2025, the top importers of HS code 520527 in UN Comtrade data were Pakistan ($155M, 46% of world imports), Germany ($31M) and Bangladesh (about $28M). World imports came to about $336M, 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 520527 structured?

HS code 520527 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 (27) specify the subheading. This code is standardized globally by the World Customs Organization.

What is the Brazil NCM code for HS code 520527?

In Brazil, HS code 520527 is NCM 5205.27.00. The last two digits are 00 because Brazil does not split this HS code further.