New quota period and opening rules announced for cotton fibers under HTSUS Ch. 52 AUSN 10 for Sept 11, 2026–Sept 10, 2027.

CBP has announced Quota Bulletin 26-406 for the 2027 cotton quota under Additional U.S. Note 10 to Chapter 52 of the HTSUS, covering fibers of cotton processed but not spun. This establishes a specific tariff-rate quota (TRQ) period from September 11, 2026 through September 10, 2027. While the bulletin text here does not list the exact HTSUS subheadings or quota quantities, it clearly ties the quota to Chapter 52, AUSN 10, which defines the eligible products.

For customs brokers and trade compliance teams, this directly affects duty calculations because entries within the quota receive in-quota duty treatment, while entries after quota fill may face higher over-quota rates. The opening date is Friday, September 11, 2026. All entries submitted after 12:01 a.m. local port time and prior to 8:30 a.m. Eastern Time on that opening date will be assigned an entry time of 8:30 a.m. ET for quota qualification. If, at 8:30 a.m. ET, the total quantity requested for any HTSUS group exceeds the quota limit, CBP will prorate all accepted entries.

Operationally, brokers should: (1) identify clients importing cotton fibers processed but not spun that fall under Chapter 52, AUSN 10; (2) review Quota Bulletin 26-406 on CBP’s website to confirm the specific HTSUS subheadings and quota limits; (3) plan filing strategies for September 11, 2026, recognizing that early-morning filings up to 8:30 a.m. ET will be treated as simultaneous for quota purposes and may be prorated; and (4) monitor quota status throughout the period to adjust duty estimates and advise importers when quota is nearing fill, as subsequent entries may be subject to higher over-quota duty rates. This information is necessary for accurate landed cost projections and correct application of quota-related duty treatment on affected U.S. import entries.