WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
52.05 Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for xetail sale. - Single yarn, of uncombed fibres : 5205.11 - - Measuring 714.29 decitex or more (not exceeding 14 metric number) 5205.12 - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) 5205.13 - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) 5205.14 - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) 5205.15 - - Measuring less than 125 decitex (exceeding 80 metric number) - Single yam, of combed fibres : 5205.21 - - Measuring 714.29decitex or more (not exceeding 14 metric number) 5205.22 - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) - 5205.23 - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) 5205.24 - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) 5205.26 - - Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number) 5205.27 - - Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number) 5205.28 - - Measuring less than 83.33 decitex (exceeding 120 metric number) - Multiple (folded) or cabled yarn, of uncombed fibres : 5205.31 - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yam) 5205.32 - - Measuring per single yam less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) 5205.33 - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex exceedmg 43 metric number but not exceeding 52 metric number per sing e yarn) 'I 5205.34 - - Measuring per sin le y a m less 5205.35 - - Measuring per than 192.31 decitex but not less than 125 decitex (excee%n 52 metric number but not exceeding 80 metric number per smgle ymy single yarn less than 125 decitex (exceeding 80 metric number per single yarn) - Multiple (folded) or cabled yam, of combed fibres : 5205.41 - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) 5205.42 - - Measuring per 5205.43 - - Measuring per 5205.44 - - Measuring per sin le yarn less than 192.31 decitex but not less than 125 decitex (excee in 52 metric number but not exceeding 80 metric single yarn less than 714.29 decitex but not less than 232.56 decitex exceedng 14 metric number but not exceeding 43 metric number per sing e yarn) single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) a number per s~ngle 5205.46 - - Measuring per single yarn less than 125 decitex but not less than 5205.47 - - Measuring per single yarn less 5205.48 - - Measuring per single yarn less than 83.33 decitex (exceeding 120 metric 106.38 decitex exceeding 80 metric number but not exceeding 94 metric number per sing e yarn) \ than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn) number per single yarn) This heading covers cotton yarn (other than sewing thread), whether single or multi le (folded), obtained by spinning the rovings of heading 52.03, provided that they contain 85 $01- more by weight of cotton. However, such yarn is excluded if it is within the definition of twine, cordage, rope, etc. (headin 56.07) or put up for retail sale (see Parts (I) (B) (2) and (3) of the General Explanatory Note to Sechon ~5. The yarns remain in this heading whether or not processed as indicated in Part (I) (B) (1) of the General Explanatory Note to Section XI.
Cotton Subheading Note. 1.- For the p oses of subheadings 5209.42 and 5211.42, the expression "denim" means fabrics of yarns of d2erent colours, of 3-thread or 4-head twill, including broken twill?warp faced, the yarns of which are of one and the same colour and the weft yarns of which are unbleached, b l e a o z dyed grey or coloured a lighter shade of the colour of the warp yarns. GENERAL The General Explanatory Note to Section XI should be taken into account in reading the Explanatory Notes to this Chapter. In general, the Cha ter covers cotton fibres at the various stages of their conversion fiom raw material to woven abrics, and includes mixed textile materials classified as cotton. P