CBP announced the 2026–2027 quota period and opening rules for HTSUS Ch. 52 AUSN 8 cotton, affecting quota eligibility for entries.

CBP has issued Quota Bulletin 26-404 for the 2027 Cotton Note 8 quota, covering cotton, not carded or combed, as defined in HTSUS Chapter 52, Additional U.S. Note 8. This establishes the tariff-rate quota framework for this commodity for the upcoming period.

The quota period runs from August 1, 2026 through July 31, 2027. The quota opening date is Monday, August 3, 2026. For quota qualification, all entries submitted after 12:01 a.m. local port time and before 8:30 a.m. Eastern Time on the opening date will be assigned an entry time of 8:30 a.m. ET. If, at 8:30 a.m. ET, the total quantity for any relevant HTSUS group exceeds the established quota limit, CBP will prorate all accepted entries.

While this bulletin does not specify new duty rates or HTS codes, it governs access to in-quota treatment for cotton under AUSN 8. In-quota entries may receive lower duty rates than over-quota entries, so quota status directly affects duty calculations. Customs brokers and importers of raw cotton under Chapter 52 AUSN 8 must therefore plan shipment and entry timing to maximize in-quota coverage and anticipate potential proration on opening day.

Compliance teams should: (1) review Quota Bulletin 26-404 on CBP’s website to confirm the exact HTSUS subheadings and quota limits; (2) update internal quota calendars and systems with the 2026–2027 period and opening date; (3) instruct brokers to file qualifying entries during the specified opening window, understanding that all such entries will share the same quota time stamp; and (4) prepare for the possibility that some quantities may fall over quota and be subject to higher duty rates if the quota is oversubscribed at opening. For questions, CBP directs inquiries to the Headquarters Quota and Agriculture Branch at HQQUOTA@cbp.dhs.gov.