Section 11 Textiles and textiles 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 27 - - Measuring less than 106.38 decitex but not less than 83.33 decitex ( exceeding 94 metric number but not exceeding 120 metric number) Commodity Code Description 52 05 27 00 - - Measuring less than 106.38 decitex but not less than 83.33 decitex ( exceeding 94 metric number but not exceeding 120 metric number)