Product classification
HS code for Combed cotton: 5203.00
Cotton, carded or combed.
Classification of combed cotton under HS 5203.00
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.
- Covers
- 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
- Also under 5203.00
- Uster Technologies (testing equipment for cotton quality)
- Cotton Incorporated (promotes cotton use)
- Cargill (cotton trading)
- Olam International (cotton trading)
Codes often confused with 5203.00
Common mistake. 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.
Top exporters and importers of HS 520300 (the code used for combed cotton), 2025
In 2025, the largest exporter of HS 520300 (the code used for combed cotton) in UN Comtrade data was India, with 40% of world exports; the largest importer in UN Comtrade data was Vietnam, with about 48% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 520300, not only combed cotton.
Top exporters 2025 · share of world exports
- 1 India $75M 40% of world exports
- 2 Indonesia $24M 13% of world exports
- 3 Tanzania $10M 5.5% of world exports
World total: $187M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Vietnam* ~$95M 48% of world imports · partner records ↗
- 2 France $12M 5.9% of world imports
- 3 Poland $11M 5.4% of world imports
World total: $197M 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 combed cotton
Brazil classifies combed cotton under NCM 5203.00.00: HS 5203.00 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about combed cotton
What is the HS code for Combed cotton?
The HS code for Combed cotton is 520300 (Cotton; carded or combed). 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.
How do I classify Combed cotton for customs?
Combed cotton is classified under HS code 520300 — Cotton; carded or combed. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of combed cotton (HS 520300)?
In 2025, the top exporters of HS 520300 (the code used for combed cotton) in UN Comtrade data were India ($75M, 40% of world exports), Indonesia ($24M) and Tanzania ($10M). World exports came to about $187M, 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 combed cotton (HS 520300)?
In 2025, the top importers of HS 520300 (the code used for combed cotton) in UN Comtrade data were Vietnam (about $95M, 48% of world imports), France ($12M) and Poland ($11M). World imports came to about $197M, 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.
Is the HS code for Combed cotton the same in all countries?
The base HS code 520300 for Combed cotton is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for combed cotton in Brazil?
In Brazil, combed cotton (HS 520300) is classified under NCM 5203.00.00.