CBP reverted cotton import assessment rates after USDA withdrew rate cut
CBP title: Harmonized System Update (HSU) 2606
This message is from February 27, 2026. Later CSMS messages may have changed it. See the latest trade news
What did CBP announce?
CBP announced Harmonized System Update 2606, issued February 27, 2026, after USDA withdrew a direct final rule that would have lowered the Cotton Board supplemental assessment on imports starting March 1, 2026. The update removed the planned lower cotton rates from the HTS and reverted them to the previously established rates, effective February 26, 2026. The update added 5,122 harmonized tariff records and 24,062 ABI records.
What is Allied's position?
This update affected cotton entries filed around early March 2026 by reverting the assessment rate change before it took effect. We applied the reverted cotton rates to entries filed after this update. Later CSMS messages may have changed cotton tariff data since then, so clients should ask us to review any specific cotton entry.
General information, not legal advice.
What does the CBP message say?
The Agricultural Marketing Service (AMS), Department of Agriculture (USDA) is withdrawing the direct final rule, “Cotton Board Rules and Regulations: Adjusting Supplemental Assessment on Imports (2025 Amendments),” that published on December 31, 2025, due to receipt of a significant adverse comment. The Withdrawal of direct final rule is currently on public inspection (https://gcc02.safelinks.protection.outlook.com/?url=https%3A%2F%2Furldefense.proofpoint.com%2Fv2%2Furl%3Fu%3Dhttps-3A__www.federalregister.gov_public-2Dinspection_2026-2D04115_cotton-2Dboard-2Drules-2Dand-2Dregulations-2Dadjusting-2Dsupplemental-2Dassessment-2Don-2Dimports-2D2025-2Damendments%26d%3DDwMGaQ%26c%3DeuGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM%26r%3DNlnmSzqBPNhduHHVht_cXOUAyB83Ii04Taf3XC0xJFE%26m%3DDUdYe1KIhVLdocnxt2hDx6i5al3sKoMSBO9R_SWFq2R1nBqH1b1-Qk1uO_RZDkyE%26s%3DEMCsFKybhVXLYezzUqYryRiBOYj8JCwtcDjmSNprsfE%26e%3D&data=05%7C02%7Ctina.harrison%40cbp.dhs.gov%7Cfce16ec31e234f89136308de761e1d23%7Ce4b16b844c564f279af730345a161ad4%7C0%7C0%7C639078069204275183%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&sdata=MjmS8owVu4iLe5c8PhimwunJWuUOMLwloRuCrIDtMd8%3D&reserved=0) and will be published on March 2, 2026; however the withdrawal is effective February 26, 2026. This action confirms that the decreased assessment rate proposed for March 1, 2026, will not take effect, and the assessment will revert to the previously established rates.
HSU 2606 contains the HTS revisions to remove the updated March 1, 2026, cotton rates and revert to the previous Cotton rates.
Harmonized System Update (HSU) 2606 was created on February 27, 2026, and contains 5,122 harmonized tariff records and 24,062 ABI records.
For questions or concerns with the Cotton Assessments please contact CottonRP@usda.gov (mailto:CottonRP@usda.gov).
Questions or concerns with the Harmonized System Update should be directed to HTS admin at HTSAdmin@cbp.dhs.gov (mailto:HTSAdmin@cbp.dhs.gov).