Product classification

HS code for Cotton linters: 1404.20

Vegetable products, cotton linters.

Classification of cotton linters under HS 1404.20

Cotton linters are classified under HS code 1404.20 because they are considered a vegetable product not elsewhere specified or included. According to the General Rules of Interpretation (GRI) and the Explanatory Notes to the Harmonized System, Chapter 14 encompasses raw vegetable materials used primarily in manufacturing. Cotton linters are the short, fuzzy fibers that remain on the cottonseed after the longer staple fibers (lint) have been removed during the ginning process. Unlike the longer fibers classified in Chapter 52, which are suitable for spinning into yarn, linters are too short for traditional textile spinning. They are primarily used as a source of high-purity cellulose for chemical industries or for the production of specialty paper and felt. The classification specifically targets the raw or cleaned state of these fibers before they undergo significant chemical transformation into pulp. Because they are a byproduct of the cotton industry but not a textile fiber in the functional sense, they remain in the botanical/raw material category of Chapter 14.

Covers
  • Raw cotton linters
  • Cleaned or delinted cotton fibers (short staple)
  • Bleached cotton linters (not yet pulped)
  • Cotton linters in the form of compressed cakes or bales
Also under 1404.20
  • Eastman Chemical cellulose acetate
  • Lenzing Viscose fibers (from pulp)
  • Crane Currency banknote paper
  • filter paper for coffee machines
  • medical cotton swabs (some types)

Codes often confused with 1404.20

Common mistake. Cotton linters are frequently confused with HS code 5201.00, which covers cotton that has not been carded or combed. However, 5201.00 is reserved for textile-grade fibers. Another common error is classifying them under 4706.10 (cotton linters pulp). The distinction lies in the processing: 1404.20 is for the raw fiber, while 4706.10 is for the chemically treated pulp used in papermaking.

5201.00Cotton; not carded or combed4706.10Pulp; cotton linters pulp

Top exporters and importers of HS 140420 (the code used for cotton linters), 2025

In 2025, the largest exporter of HS 140420 (the code used for cotton linters) in UN Comtrade data was Türkiye, with 22% of world exports; the largest importer in UN Comtrade data was China, with 54% 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 140420, not only cotton linters.

Top exporters 2025 · share of world exports

  1. 1 Türkiye $16M
  2. 2 Brazil $15M
  3. 3 India $11M

World total: $69M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 China $34M
  2. 2 Japan $13M
  3. 3 Serbia $4.0M

World total: $63M 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 that did not report are estimated from what other countries recorded trading with them. 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 cotton linters

Brazil splits HS 1404.20 into 2 NCM codes. Pick the one that matches your product:

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.

Questions about cotton linters

What is the HS code for Cotton linters?

The HS code for Cotton linters is 140420 (Vegetable products; cotton linters). The HS code for cotton linters is 1404.20, categorized under vegetable products not elsewhere specified.

How do I classify Cotton linters for customs?

Cotton linters is classified under HS code 140420 — Vegetable products; cotton linters. This is a 6-digit subheading level code.

How do linters differ from standard cotton in HS classification?

Standard cotton fibers used for yarn are in Chapter 52, whereas linters are too short for spinning and are classified as raw vegetable materials in Chapter 14.

Which countries are the top exporters of cotton linters (HS 140420)?

In 2025, the top exporters of HS 140420 (the code used for cotton linters) in UN Comtrade data were Türkiye ($16M, 22% of world exports), Brazil ($15M) and India ($11M). World exports came to about $69M, 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 cotton linters (HS 140420)?

In 2025, the top importers of HS 140420 (the code used for cotton linters) in UN Comtrade data were China ($34M, 54% of world imports), Japan ($13M) and Serbia ($4.0M). World imports came to about $63M, 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 Cotton linters the same in all countries?

The base HS code 140420 for Cotton linters 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 cotton linters in Brazil?

Brazil splits HS 140420 into 2 NCM codes, so the right one for cotton linters depends on the product's details: 1404.20.10 (Raw cotton linters), 1404.20.90 (Other cotton linters).