# HS code 1404.20: Cotton linters

> HS code 1404.20 covers cotton linters. It sits in heading 14.04 (vegetable products not elsewhere specified or included) in chapter 14 (vegetable plaiting materials; vegetable products not elsewhere specified or included). Other goods of heading 14.04 are classified under 1404.90 (other).

Source: https://staging.border.bot/hs-codes/140420
Last updated: 13 October 2026

[HS codes](https://staging.border.bot/hs-codes) / [Chapter 14](https://staging.border.bot/hs-codes/14) / [14.04](https://staging.border.bot/hs-codes/1404) / [1404.20](https://staging.border.bot/hs-codes/140420)

## Key facts

- HS code: 1404.20
- Covers: Cotton linters
- Heading: [14.04: Vegetable products not elsewhere specified or included](https://staging.border.bot/hs-codes/1404)
- Chapter: [14: Vegetable plaiting materials; vegetable products not elsewhere specified or included](https://staging.border.bot/hs-codes/14)
- Edition: HS2022
- Duty rates: [Set by each country’s tariff](https://staging.border.bot/countries)

## What this code covers

HS code 1404.20 covers cotton linters.

The legal text of the subheading is “Cotton linters”, in HS2022.

## What it doesn’t cover

Other goods of heading 14.04 are classified under 1404.90 (other).

- [1404.90](https://staging.border.bot/hs-codes/140490) Other

## How it is structured

1404.20 is a six-digit subheading. Its first two digits, 14, are the chapter; the first four, 1404, are heading 14.04; the last two, 20, identify the subheading within the heading.

Countries add their own digits after these six for their national tariff lines.

- Chapter 14: Vegetable plaiting materials; vegetable products not elsewhere specified or included
- Heading 14.04: Vegetable products not elsewhere specified or included
- Subheading 1404.20: Cotton linters

## In other countries

No national tariff lines under 1404.20 are live on border.bot yet. Tariffs built on the Harmonized System (HS2022) use 1404.20 at six digits and add their own digits after it.

- Previous subheading: [1401.90](https://staging.border.bot/hs-codes/140190) Other
- Next subheading: [1404.90](https://staging.border.bot/hs-codes/140490) Other

## Frequently asked questions

### What does HS code 1404.20 cover?

HS code 1404.20 covers cotton linters.

### Which heading and chapter is HS code 1404.20 in?

HS code 1404.20 is in heading 14.04 (vegetable products not elsewhere specified or included) in chapter 14 (vegetable plaiting materials; vegetable products not elsewhere specified or included).

### Where are goods of heading 14.04 classified when 1404.20 doesn’t fit?

Other goods of heading 14.04 are classified under 1404.90 (other).

## Sources and updates

The Harmonized System legal text comes from border.bot release 1 (edition HS 2022), imported from a file, and has been live since 13 October 2026.

This page was last updated on 13 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Machine-readable: https://staging.border.bot/hs-codes/140420.json