What Every Member of the 

Trade Community Should Know About: 

Classification and 

Quota Status of Raw 

Cotton under the 

HTSUS 

AN INFORMED COMPLIANCE PUBLICATION 

JUNE 2008 
Raw Cotton 

June 2008 

NOTICE:

This publication is intended to provide guidance and information to the trade community. 

It reflects the position on or interpretation of the applicable laws or regulations by U.S. 

Customs and Border Protection (CBP) as of the date of publication, which is shown on 

the front cover. It does not in any way replace or supersede those laws or regulations. 

Only the latest official version of the laws or regulations is authoritative. 

Publication History 

First Issued May 1996 

Revised August 2002 

Revised January 2004 

Revised May 2005 

Revised July 2006 

Revised June 2008 

PRINTING NOTE: 

This publication was designed for electronic distribution via the CBP website 

(http://www.cbp.gov) and is being distributed in a variety of formats. It was originally set 

up in Microsoft® Word. Pagination and margins in downloaded versions may vary 

depending upon which word processor or printer you use. If you wish to maintain the 

original settings, you may wish to download the .pdf version, which can then be printed 

using the freely available Adobe Acrobat Reader®. 

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June 2008 

PREFACE 

On December 8, 1993, Title VI of the North American Free Trade Agreement Implementation 

Act (Pub. L. 103-182, 107 Stat. 2057), also known as the Customs Modernization or “Mod” Act, 

became effective. These provisions amended many sections of the Tariff Act of 1930 and 

related laws. 

Two new concepts that emerge from the Mod Act are “informed compliance” and “shared 

responsibility,” which are premised on the idea that in order to maximize voluntary compliance 

with laws and regulations of U.S. Customs and Border Protection, the trade community needs to 

be clearly and completely informed of its legal obligations. Accordingly, the Mod Act imposes a 

greater obligation on CBP to provide the public with improved information concerning the trade 

community's rights and responsibilities under customs regulations and related laws. In addition, 

both the trade and U.S. Customs and Border Protection share responsibility for carrying out 

these requirements. For example, under Section 484 of the Tariff Act, as amended (19 U.S.C. 

1484), the importer of record is responsible for using reasonable care to enter, classify and 

determine the value of imported merchandise and to provide any other information necessary to 

enable U.S. Customs and Border Protection to properly assess duties, collect accurate 

statistics, and determine whether other applicable legal requirements, if any, have been met. 

CBP is then responsible for fixing the final classification and value of the merchandise. An 

importer of record’s failure to exercise reasonable care could delay release of the merchandise 

and, in some cases, could result in the imposition of penalties. 

Regulations and Rulings (RR) of the Office of International Trade has been given a major role in 

meeting the informed compliance responsibilities of U.S. Customs and Border Protection. In 

order to provide information to the public, CBP has issued a series of informed compliance 

publications on new or revised requirements, regulations or procedures, and a variety of 

classification and valuation issues. 

This publication, prepared by the National Commodity Specialist Division of Regulations and 

Rulings is entitled "Classification and Quota Status of Raw Cotton under the HTSUS.” It 

provides guidance regarding the classification of these items. We sincerely hope that this 

material, together with seminars and increased access to rulings of U.S. Customs and Border 

Protection, will help the trade community to improve voluntary compliance with customs laws 

and to understand the relevant administrative processes. 

The material in this publication is provided for general information purposes only. Because 

many complicated factors can be involved in customs issues, an importer may wish to obtain a 

ruling under Regulations of U.S. Customs and Border Protection, 19 C.F.R. Part 177, or to 

obtain advice from an expert who specializes in customs matters, for example, a licensed 

customs broker, attorney or consultant. 

Comments and suggestions are welcomed and should be addressed to the Executive Director, 

Regulations and Rulings, Office of International Trade, U.S. Customs and Border Protection, 

1300 Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229. 

Sandra L. Bell 

Executive Director, Regulations and Rulings 

Office of International Trade 

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INTRODUCTION..........................................................................................7

GENERAL OVERVIEW ...............................................................................7

QUESTIONNAIRE: HOW TO ENTER RAW COTTON (NOT CARDED OR 

COMBED, NOT WASTE) ............................................................................9

ADDITIONAL INFORMATION...................................................................14

The Internet............................................................................................................................... 14 

Customs Regulations ................................................................................................................ 14 

Customs Bulletin....................................................................................................................... 14 

Importing into the United States............................................................................................... 15 

Informed Compliance Publications........................................................................................... 15 

Value Publications.................................................................................................................... 16 

“Your Comments are Important”.............................................................................................. 17 

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INTRODUCTION 

Because of the complexity of tariff classifications for raw cotton, further complicated by 

the several different types of tariff rate quotas that might apply in any given instance, we 

have developed the following to help importers sort out the various quotas and 

classifications: 

• A general overview of the quotas, and 

• A tabular questionnaire to assist in determining which quotas and tariff 

classifications apply to any particular situation. 

GENERAL OVERVIEW 

THE FOLLOWING GENERAL INFORMATION IS BASED ON THE HARMONIZED 

TARIFF SCHEDULE OF THE UNITED STATES ANNOTATED (HTSUSA). SEE 

ATTACHED QUESTIONNAIRE AND THE HTSUSA FOR DETAILS. 

• Under NAFTA, there are no longer textile quota restrictions for Mexico. 

• Under the Uruguay Round Agreements Act, Section 22, absolute quotas were 

replaced by tariff-rate quotas (TRQ’s) on January 1, 1995. TRQ’s are a two-tier tariff 

system under which a specified "in-quota" quantity of an article enters at lower inquota tariff rates, and "over-quota" quantities enter at substantially higher over-quota 

rates. The in-quota quantity excludes imports from Mexico and from countries that 

are not members of the World Trade Organization (WTO), or that are not specifically 

listed in the quota. The in-quota TRQ quantities for cotton are listed under 

Additional U.S. Notes 5, 6, 7, and 8 of HTSUSA chapter 52. 

• Under the Special Cotton Import Quota, a special quota on UPLAND cotton is 

triggered when the price conditions set forth in section 103B(a)(5)(F) of the 

Agricultural Act of 1949, as amended, are met, and the United States Department of 

Agriculture (USDA) issues an announcement which specifies a quantity that may be 

entered under HTSUSA 9903.52.01 - 9903.52.26 during a 180-day period following 

the effective date of such determination and announcement. Announcements may 

be made on a weekly basis. Imports must be accompanied by: (1) an original 

certificate from a foreign government agency official of the country of origin attesting 

that the cotton is of a variety of Gossypium Hirsutum (also known as Upland Cotton); 

(2) an importer certification that the cotton was purchased not later than 90 days 

after the quota was established; and (3) be entered under the terms and conditions 

in US Note 6(a) of Subchapter III of Chapter 99 of the HTSUSA. See paragraph 

below on General Note 15 of the HTSUSA. 

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June 2008 

• Under the Special Limited Global Import Quota, a special quota on UPLAND 

cotton is triggered when the price conditions set forth in section 103B(n) of the 

Agricultural Act of 1949, as amended, are met, and USDA issues an announcement 

which specifies that quantity that may be entered under HTSUSA 9903.52.00 during 

a 90-day period following the effective date of such determination and 

announcement. Imports must be accompanied by: (1) an original certificate from a 

foreign government agency official of the country of origin attesting that the cotton is 

of a variety of Gossypium Hirsutum (also known as Upland Cotton); (2) an importer 

certification that the cotton was purchased not later than 90 days after the quota was 

established; and (3) be entered under the terms and conditions in US Note 6(b) of 

Subchapter III of Chapter 99 of the HTSUSA. See last paragraph below on General 

Note 15 of the HTSUSA.

• General Note 15 of the HTSUSA states that whenever any agricultural product of 

chapters 2 through 52, inclusive, is (1) subject to a TRQ, and (2) subject to the 

provisions of subchapter IV of Chapter 99 HTSUSA, entries of such products shall 

not be counted against the quantities specified as the in-quota quantity. General 

Note 15(e) specifically lists as an exclusion "cotton entered under the provisions of 

US Note 6 to Subchapter III of Chapter 99 and subheadings 9903.52.00 through 

9903.52.26 inclusive". Such imports count against the special quota quantity of 

HTSUSA 9903.52.00 through 9903.52.26 that are in the USDA announcement(s). 

Imports are dutiable at the tariff rates under 5201.00.12, 5201.00.22, 5201.00.55 

depending on staple length. 

• Under the Special Rates of Duty column of the HTSUSA, some classifications have 

reduced or free rates of duty. Where Free Trade Agreements are indicated for 

Australia (AU), Jordan (JO), Morocco (MA) and Singapore (SG), see indicated 

HTSUSA chapter 99 classifications. Where special tariff treatment is allowed by 

virtue of certain programs such as the Caribbean Basin Economic Recovery Act 

(CBERA, indicated by E), Andean Trade Preference Act (J), NAFTA (CA or MX), or 

Israel Free Trade Area (IL), see relevant HTSUSA general note. Some reduced 

rates are also shown for Chile (CL). 

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June 2008 

QUESTIONNAIRE: HOW TO ENTER RAW COTTON (NOT CARDED OR 

COMBED, NOT WASTE) 

(This questionnaire is based on the HTSUSA as of January 2008. Always refer to the 

current version of the HTSUSA to ensure the accuracy of the information. In addition, 

the symbols for the programs under which special tariff treatment may be provided, as 

used below, are to be found in General Note 6(c) of the tariff.) 

QUESTIONS IF ANSWER IS YES IF ANSWER IS NO

1. Is the cotton harsh or rough with a staple 

length under 19.05 mm (3/4 inch)? 

Enter under 5201.00.05 

(Duty free). 

Go to question 2. 

2. Is the cotton upland cotton and is a 

USDA Limited Global Upland Cotton 

Quota in effect? 

Go to question 2(a). Go to question 3. 

a) Is it claimed by importer, certified, 

and within the 90 day time limit 

detailed in chapter 99 subchapter III? 

a) Go to question 2(b). a) Go to question 3. 

b) Is quota open? b) Enter under 9903.52.00 

paired with 5201.00.12 or 

5201.00.22 or 5201.00.55 

(in-quota duty rate). 

b) Go to question 3. 

3. Is the cotton upland cotton and is a 

USDA Special “Weekly” Upland Cotton 

Quota in effect? 

Go to question 3(a). Go to question 4. 

a) Is it claimed by importer, certified, 

and within the 90-day & 180-day time 

limits detailed in chapter 99 

subchapter III? 

a) Go to question 3(b). a) Go to question 4. 

b) Is quota identified by the 

announcement number (and chosen 

by the importer) open? 

b) Enter under 9903.52.01-

9903.52.26 paired with 

5201.00.12 or 5201.00.22 

or 5201.00.55 (in-quota 

duty rate). 

b) Go to question 3(c). 

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June 2008 

QUESTIONS IF ANSWER IS YES IF ANSWER IS NO

c) Is another “weekly” quota under a 

different announcement number still 

open and does importer wish to enter 

under it? 

c) Re-apply for entry under 

another “weekly” quota that 

is still open and enter under 

9903.52.01 -9903.52.26 

paired with 5201.00.12 or 

5201.00.22 or 5201.00.55 

(in-quota duty rate). 

c) Go to question 4. 

Go to question 4(a). Go to question 5. 4. Is the cotton of staple length under 

28.575 mm (1-1/8 inch), as detailed in 

Chapter 52 Additional US Note 5? 

a) Does it originate in a country listed 

in Note 5? 

a) Go to question 4(b). a) Go to question 4(e). 

b) Does country have a share of the 

quota quantity and is that country's 

allocation still open? 

b) Enter under 5201.00.14 

(duty free). 

b) Go to question 4(c). 

c) Does it originate in a listed country 

that has a share of the quota quantity 

and is the aggregate quota quantity 

excess quota (the total quota amount 

minus all the country allocations) still 

open? 

c) Enter under 5201.00.14 

(duty free). 

c) Go to question 4(d). 

d) Does it originate in a country not 

listed in this note and is it a WTO 

country and is the total quota quantity 

still open? 

d) Enter under 5201.00.14 

(duty free). 

d) Enter under 9904.52.01 - 

9904.52.09 depending on 

value, paired with 

5201.00.18 (over-quota 

duty rate plus additional 

duty). 

e) Does it originate in Mexico? e) Enter under 5201.00.18 

(duty-free). 

e) Go to question 4(f). 

f) Does it originate in Chile or a 

beneficiary country under DR/ 

CAFTA? 

f) Enter 5201.00.18 using 

rate shown in “Special” 

column. 

f) Go to question 4(g). 

g) Does it originate in Australia, 

Bahrain, Jordan, Morocco, or 

Singapore? 

g) Enter 5201.00.18 paired 

with the Ch.99 

classifications found in 

“Special” column. 

g) Enter under 5201.00.18 

using the rate of duty found 

in the “General” column. 

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Go to question 5(a). Go to question 6. 5. Is the cotton harsh or rough, with a 

staple length 28.575 mm (1-1/8 inch) or 

more but less than 34.925 mm (1-3/8 

inch) and white in color (except perished 

staple, grabbots, and cotton pickings)? 

a) Is it as detailed in Chapter 52 

Additional US Note 6? 

a) Go to question 5(b). a) Go to question 5(d). 

b) Does it originate in Bahrain, 

Canada, Chile, Israel, Jordan, 

Morocco, Singapore, or a beneficiary 

country under the Andean Trade 

Preference Act, DR/ CAFTA, or 

CBERA? 

b) Enter under 5201.00.24 

(duty-free). 

b) Go to question 5(c). 

c) Does it originate in a WTO country 

and is quota still open? 

c) Enter under 5201.00.24 

(in-quota duty rate). 

c) Enter under 9904.52.10 - 

9904.52.16 depending on 

value, paired with 

5201.00.28 (over-quota 

duty rate plus additional 

duty). 

d) Does it originate in Mexico? d) Enter under 5201.00.28 

(duty-free). 

d) Go to question 5(e). 

e) Does it originate in Chile or a 

beneficiary country under DR/ 

CAFTA? 

e) Enter under 5201.00.28 

using rate shown in 

“Special” column. 

e) Go to question 5(f). 

f) Does it originate in Australia, 

Bahrain, Jordan, Morocco, or 

Singapore? 

f) Enter under 5201.00.28 

paired with the Ch.99 

classifications found in 

“Special” column. 

f) Enter under 5201.00.28 

using the rate of duty found 

in the “General” column. 

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June 2008 

Go to question 6(a). Go to question 7. 6. Is the cotton of staple length 28.575 mm 

(1-1/8 inch) or more but less than 34.925 

mm (1-3/8 inch)? 

a) Is it as detailed in Chapter 52 a) Go to question 6(b). a) Go to question 6(d). 

Additional US Note 7? 

b) Does it originate in Bahrain, 

Canada, Chile, Israel, Jordan, 

Morocco, Singapore, or a beneficiary 

country under the Andean Trade 

Preference Act, DR/ CAFTA, or 

CBERA? 

b) Enter under 5201.00.34 

(duty-free). 

b) Go to question 6(c). 

c) Does it originate in a WTO country 

and is quota still open? 

c) Enter under 5201.00.34 

(in-quota duty rate). 

c) Enter under 9904.52.17 - 

9904.52.23 depending on 

value, paired with 

5201.00.38 (over-quota 

duty rate plus additional 

duty). 

d) Does it originate in Mexico? d) Enter under 5201.00.38 

(duty-free). 

d) Go to question 6(e). 

e) Does it originate in Chile or a 

beneficiary country under DR/ 

CAFTA? 

e) Enter under 5201.00.38 

using rate shown in 

“Special” column. 

e) Go to question 6(f). 

f) Does it originate in Australia, 

Bahrain, Jordan, Morocco, or 

Singapore? 

f) Enter under 5201.00.38 

paired with the Ch.99 

classifications found in 

“Special” column. 

f) Enter under 5201.00.38 

using the rate of duty found 

in the “General” column. 

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7. If you have arrived at this question, the 

cotton is of staple length 34.925 mm (1-

3/8 inch) or more. 

a) Is it as detailed in Chapter 52 

Additional US Note 8? 

a) Go to question 7(b). a) Go to question 7(d). 

b) Enter under 5201.00.60 

(duty-free). b) Does it originate in Bahrain, 

Canada, Chile, Israel, Jordan, 

Morocco, Singapore, or a beneficiary 

country under the Andean Trade 

Preference Act, DR/ CAFTA, or 

CBERA? 

b) Go to question 7(c). 

c) Does it originate in a WTO country 

and is quota still open? 

c) Enter under 5201.00.60 

(in-quota duty rate). 

c) Enter under 9904.52.24 - 

9904.52.34 depending on 

value, paired with 

5201.00.80 (over-quota 

duty rate plus additional 

duty). 

d) Does it originate in Mexico? d) Enter under 5201.00.80 

(duty-free). 

d) Go to question 7(e). 

e) Does it originate in Chile or a 

beneficiary country under DR/ 

CAFTA? 

e) Enter under 5201.00.80 

using rate shown in 

“Special” column. 

e) Go to question 7(f). 

f) Does it originate in Australia, 

Bahrain, Jordan, Morocco, or 

Singapore? 

f) Enter under 5201.00.80 

paired with the Ch.99 

classifications found in 

“Special” column. 

f) Enter under 5201.00.80 

using the rate of duty found 

in the “General” column. 

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ADDITIONAL INFORMATION 

The Internet 

The home page of U.S. Customs and Border Protection on the Internet’s World Wide 

Web, provides the trade community with current, relevant information regarding CBP 

operations and items of special interest. The site posts information -- which includes 

proposed regulations, news releases, publications and notices, etc. -- that can be 

searched, read on-line, printed or downloaded to your personal computer. The web site 

was established as a trade-friendly mechanism to assist the importing and exporting 

community. The web site also links to the home pages of many other agencies whose 

importing or exporting regulations that U.S. Customs and Border Protection helps to 

enforce. The web site also contains a wealth of information of interest to a broader 

public than the trade community. For instance, the “Know Before You Go” publication 

and traveler awareness campaign is designed to help educate international travelers. 

 

The web address of U.S. Customs and Border Protection is http://www.cbp.gov

Customs Regulations 

The current edition of Customs and Border Protection Regulations of the United States 

is a loose-leaf, subscription publication available from the Superintendent of 

Documents, U.S. Government Printing Office, Washington, DC 20402; telephone (202) 

512-1800. A bound edition of Title 19, Code of Federal Regulations is also available for 

sale from the same address. All proposed and final regulations are published in the 

Federal Register, which is published daily by the Office of the Federal Register, National 

Archives and Records Administration, and distributed by the Superintendent of 

Documents. Information about on-line access to the Federal Register may be obtained 

by calling (202) 512-1530 between 7 a.m. and 5 p.m. Eastern time. These notices are 

also published in the weekly Customs Bulletin described below. 

Customs Bulletin 

The Customs Bulletin and Decisions (“Customs Bulletin”) is a weekly publication that 

contains decisions, rulings, regulatory proposals, notices and other information of 

interest to the trade community. It also contains decisions issued by the U.S. Court of 

International Trade, as well as customs-related decisions of the U.S. Court of Appeals 

for the Federal Circuit. Each year, the Government Printing Office publishes bound 

volumes of the Customs Bulletin. Subscriptions may be purchased from the 

Superintendent of Documents at the address and phone number listed above. 

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Importing into the United States 

This publication provides an overview of the importing process and contains general 

information about import requirements. The current edition of Importing Into the United 

States contains much new and revised material brought about pursuant to the Customs 

Modernization Act (“Mod Act”). The Mod Act has fundamentally altered the relationship 

between importers and U.S. Customs and Border Protection by shifting to the importer 

the legal responsibility for declaring the value, classification, and rate of duty applicable 

to entered merchandise. 

The current edition contains a section entitled "Informed Compliance." A key component 

of informed compliance is the shared responsibility between U.S. Customs and Border 

Protection and the import community, wherein CBP communicates its requirements to 

the importer, and the importer, in turn, uses reasonable care to assure that CBP is 

provided accurate and timely data pertaining to his or her importation. 

Single copies may be obtained from local offices of U.S. Customs and Border 

Protection, or from the Office of Public Affairs, U.S. Customs and Border Protection, 

1300 Pennsylvania Avenue NW, Washington, DC 20229. An on-line version is 

available at the CBP web site. Importing into the United States is also available for 

sale, in single copies or bulk orders, from the Superintendent of Documents by calling 

(202) 512-1800, or by mail from the Superintendent of Documents, Government Printing 

Office, P.O. Box 371954, Pittsburgh, PA 15250-7054. 

Informed Compliance Publications 

U.S. Customs and Border Protection has prepared a number of Informed Compliance 

publications in the “What Every Member of the Trade Community Should Know 

About:...” series. Check the Internet web site http://www.cbp.gov for current 

publications. 

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Value Publications 

Customs Valuation under the Trade Agreements Act of 1979 is a 96-page book 

containing a detailed narrative description of the customs valuation system, the customs 

valuation title of the Trade Agreements Act (§402 of the Tariff Act of 1930, as amended 

by the Trade Agreements Act of 1979 (19 U.S.C. §1401a)), the Statement of 

Administrative Action which was sent to the U.S. Congress in conjunction with the TAA, 

regulations (19 C.F.R. §§152.000-152.108) implementing the valuation system (a few 

sections of the regulations have been amended subsequent to the publication of the 

book) and questions and answers concerning the valuation system. 

Customs Valuation Encyclopedia (with updates) is comprised of relevant statutory 

provisions, CBP Regulations implementing the statute, portions of the Customs 

Valuation Code, judicial precedent, and administrative rulings involving application of 

valuation law. A copy may be purchased for a nominal charge from the Superintendent 

of Documents, Government Printing Office, P.O. Box 371954, Pittsburgh, PA 15250-

7054. This publication is also available on the Internet web site of U.S. Customs and 

Border Protection. 

The information provided in this publication is for general information 

purposes only. Recognizing that many complicated factors may be 

involved in customs issues, an importer may wish to obtain a ruling under 

CBP Regulations, 19 C.F.R. Part 177, or obtain advice from an expert 

(such as a licensed Customs Broker, attorney or consultant) who 

specializes in customs matters. Reliance solely on the general 

information in this pamphlet may not be considered reasonable care.

Additional information may also be obtained from U.S. Customs and Border Protection 

ports of entry. Please consult your telephone directory for an office near you. The 

listing will be found under U.S. Government, Department of Homeland Security. 

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June 2008 

“Your Comments are Important” 

The Small Business and Regulatory Enforcement Ombudsman and 10 regional 

Fairness Boards were established to receive comments from small businesses about 

Federal agency enforcement activities and rate each agency’s responsiveness to small 

business. If you wish to comment on the enforcement actions of U.S. Customs and 

Border Protection, call 1-888-REG-FAIR (1-888-734-3247). 

REPORT SMUGGLING 1-800-BE-ALERT OR 1-800-NO-DROGA 

Visit our Internet web site: http://www.cbp.gov

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