HS Code for Combed cotton

Combed cotton is classified under HS code 5203.00, a heading that specifically covers cotton that has undergone the mechanical processes of carding or combing. In the textile manufacturing chain, cotton is first harvested and ginned (classified in 5201), then carded to disentangle the fibers. Combing is an additional, more refined process that follows carding. It utilizes a series of fine-toothed combs to remove short fibers (noils) and align the remaining long fibers into a parallel arrangement known as a sliver. This process results in a smoother, stronger, and more uniform fiber bundle, which is essential for producing high-quality combed cotton yarns. The classification under 5203.00 is straightforward under GRI 1, as the heading specifically names 'Cotton, carded or combed.' This code serves as the bridge between raw cotton and the spinning of yarn, ensuring that semi-processed fibers are tracked separately from raw agricultural commodities and finished textile products.

Products Included

• Combed cotton slivers
• Carded cotton slivers
• Combed cotton in the form of laps
• Cotton fibers prepared for spinning into high-count yarns
• Refined cotton webs resulting from the combing process

Common Misclassification

A common error is classifying combed cotton under HS code 5201.00, which is strictly for raw cotton that has not been carded or combed. Another frequent misclassification occurs with HS code 5202, which covers cotton waste, including noils and yarn waste. While the combing process produces noils as a byproduct, the primary combed sliver remains in 5203.00, whereas the discarded short fibers (noils) must be classified in 5202. Finally, if the cotton has already been spun into a single or multiple yarn, it must be classified under headings 5204 through 5207 depending on its retail packaging and composition.

FAQ

What is the HS code for combed cotton?

The HS code for combed cotton is 5203.00, which applies to cotton that has been carded or combed but not yet spun into yarn.

Does 5203.00 include cotton that has been bleached?

Yes, cotton that has been carded or combed remains under 5203.00 even if it has been bleached or dyed, provided it has not yet been spun into yarn.