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Heading 5205 : Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale.
This heading covers cotton yarn (other than sewing thread), whether single or multiple (folded), obtained by spinning the rovings of heading 52.03, provided that they contain 85 % or more by weight of cotton.
However, such yarn is excluded if it is within the definition of twine, cordage, rope, etc. (heading 56.07) or put up for retail sale (see Parts (Ⅰ) (B) (2) and (3) of the General Explanatory Note to Section XI).
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.
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clhs@clhs.co.kr 
070-4214-8300