Chapter 52 covers cotton and cotton woven fabrics, including raw cotton, cotton waste, cotton carded or combed, cotton yarn, and cotton woven fabrics. This chapter is a core chapter in the classification of textile raw materials and products, involving the complete industrial chain from raw materials to finished products. Cotton woven fabrics are further subdivided according to weave, weight, blending ratio, etc., and are a sensitive commodity category of significant concern in international trade. Heading 5208 covers cotton woven fabrics containing 85% or more by weight of cotton, weighing not more than 200 g/m². Under this heading, fabrics are further subdivided by weave (plain weave, twill, etc.), weight, and finishing process (bleached, dyed, printed, etc.). 520811 specifically refers to plain weave fabrics weighing not more than 100 g/m², belonging to lightweight cotton cloth. The first 2 digits 52 represent Chapter 52 (Cotton and cotton woven fabrics). Digits 3-4, 08, represent heading 5208 (cotton woven fabrics containing 85% or more cotton, weighing not more than 200 g/m²). Digits 5-6, 11, represent subheading 520811, where the 5th digit 1 indicates plain weave (unbleached), and the 6th digit 1 indicates weight not more than 100 g/m². The complete code 520811 means: cotton woven fabric containing 85% or more cotton, plain weave, unbleached, weighing not more than 100 g/m². This commodity is classified under 520811 rather than 520821 (bleached plain weave fabric) or 520831 (dyed plain weave fabric) because it has not been bleached or dyed, belonging to unbleached greige fabric. Meanwhile, the weight of not more than 100 g/m² distinguishes it from 520819 (unbleached plain weave fabric weighing more than 100 g/m²). The cotton content of 85% or more excludes fabrics blended with man-made fibres (such as 5210 or 5211).

Product Name: The standard name of the declared commodity, which should include key information such as weave, composition, and weight, e.g., 'unbleached plain weave cotton fabric'. Weaving Method: Indicate whether it is plain weave, twill, or other weave. Plain weave is a one-up-one-down interlacement of warp and weft yarns. Composition Content: Accurately declare the cotton content percentage, which must be 85% or more, and specify other fibre types and proportions. Weight per Square Meter: Declare the weight per unit area of the fabric, in g/m², which must be not more than 100 g/m². Dyeing and Finishing Process: Indicate the status as unbleached, bleached, dyed, printed, etc. 520811 applies only to unbleached. Width: Declare the fabric width, in centimetres, which affects classification and customs valuation. Brand or Manufacturer: If there is a brand, it must be declared; if no brand, write 'none'. Used for customs intellectual property protection. Use: Briefly describe the use of the fabric, such as apparel, home textiles, etc., to assist classification. Product Name: Unbleached plain weave cotton fabric; Weaving Method: Plain weave; Composition Content: 100% cotton; Weight per Square Meter: 85 g/m²; Dyeing and Finishing Process: Unbleached; Width: 150 cm; Brand: None; Use: For shirt manufacturing. Weight unit not converted, mistakenly reporting ounces/yard as grams/square meter, resulting in classification errors. False declaration of dyeing and finishing process, reporting bleached fabric as unbleached, suspected of tax evasion or violation. Composition content only written as 'pure cotton' without providing an exact percentage, not meeting standard declaration requirements.

The core basis for classification is: 1) cotton content 85% or more; 2) weight per square meter not more than 100 g; 3) plain weave; 4) unbleached. All four conditions must be met simultaneously for classification under 520811. If cotton content is less than 85%, it should be classified under 5210 or 5211; if weight is more than 100 g but not more than 200 g, classify under 520819; if bleached, classify under 520821; if dyed, classify under 520831; if printed, classify under 520851. 520819 Other unbleached plain weave cotton fabric: 520819 is unbleached plain weave cotton fabric, but weighing more than 100 g and not more than 200 g per square meter. 520811 requires weight not more than 100 g. 520821 Bleached plain weave cotton fabric: 520821 is bleached plain weave cotton fabric, weighing not more than 100 g. 520811 is unbleached; the bleaching process changes the classification. 520831 Dyed plain weave cotton fabric: 520831 is dyed plain weave cotton fabric, weighing not more than 100 g. Dyeing versus unbleached is the key distinction. 521011 Unbleached plain weave fabric of cotton blended with man-made fibres: 521011 contains less than 85% cotton, mainly blended with man-made fibres, weighing not more than 200 g. 520811 requires cotton content of 85% or more. 520911 Unbleached plain weave cotton fabric (weight more than 200 g): 520911 is unbleached plain weave cotton fabric, but weighing more than 200 g, belonging to heavy fabrics. 520811 weighs not more than 100 g. Is the cotton content 85% or more? Is the weight per square meter not more than 100 g? Is the weaving method plain weave? Is it unbleached, undyed, or unprinted? Has the weight unit been accurately converted?

How can I check the import tariff rate for 520811? You can check through the General Administration of Customs website or the 'Customs Import and Export Tariff of China' by entering HS code 520811 to view the MFN rate, general rate, VAT, and consumption tax. Tariff rates may be adjusted with policy changes; it is recommended to refer to the latest tariff schedule. What is the main difference between 520811 and 520819? Both are unbleached plain weave cotton fabrics containing 85% or more cotton. The difference lies in weight: 520811 weighs not more than 100 g/m², while 520819 weighs more than 100 g and not more than 200 g/m². Accurate weight measurement is required at declaration. If the cotton fabric undergoes mercerisation, is it still classified under 520811? Mercerisation is a finishing process that does not change the unbleached status. If unbleached and undyed, it can still be classified under 520811. However, if bleached after mercerisation, it is classified under 520821. What is the allowable tolerance for weight at declaration? Customs requires the declared weight to be accurate. Reasonable tolerance is generally allowed, but if the deviation leads to a change in classification (e.g., from not more than 100 g to more than 100 g), it may be deemed a false declaration. It is recommended to use actual measured data. What products can cotton fabric under 520811 be used for? It is commonly used for lightweight clothing such as shirts, underwear, handkerchiefs, and infant clothing, and can also be used for home textiles such as bed sheets and duvet covers. Due to its good breathability, it is suitable for summer clothing. Can exports under 520811 enjoy tax rebates? Whether export tax rebates apply depends on national policy and whether the commodity is included in the rebate catalogue. Enterprises can check the latest export tax rebate rate and ensure declaration information is accurate. If cotton fabric contains 84% cotton, which code should it be classified under? Cotton fabric containing less than 85% cotton, if blended with man-made fibres, is mainly classified under 5210 (cotton blended with man-made fibres, cotton less than 85%, weighing not more than 200 g). The specific subheading depends on the blending ratio, weight, and dyeing/finishing process. Are goods under 520811 subject to trade controls? Generally, there are no special controls, but attention should be paid to whether intellectual property, rules of origin, etc. are involved. Some countries may have quotas or tariff preferences for cotton products; it is recommended to check relevant trade agreements.