Section 11 Textiles and textile articles 52 Cotton 52 05 Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale. 52 05 28 Measuring less than 83.33 decitex (exceeding 120 metric number) Commodity Code Description 52 05 28 00 Measuring less than 83.33 decitex (exceeding 120 metric number)