Chapter 52 covers cotton and woven fabrics of cotton, including raw cotton, cotton waste, carded cotton, cotton yarn, and woven fabrics of cotton. This chapter is a foundational chapter for textile raw materials and products, involving the complete industrial chain from cotton to finished fabric. Woven fabrics of cotton are further subdivided based on weave, weight, blend ratio, etc., and are an important textile category in international trade. Heading 5208 includes woven fabrics of cotton containing 85% or more by weight of cotton, weighing not more than 200 g/m². Under this heading, further divisions are made by weave (plain weave, twill, etc.), weight, dyeing and finishing process, etc. Plain weave fabric is a basic weave, widely used, commonly found in shirts, bed sheets, etc. First 2 digits 52: represents Chapter 52 Cotton and woven fabrics of cotton; digits 3-4 08: represents heading 5208, i.e., woven fabrics of cotton containing 85% or more by weight of cotton, weighing not more than 200 g/m²; digits 5-6 12: represents subheading 5208.12, i.e., plain weave fabrics, weighing 100-200 g/m². Therefore, 520812 specifically refers to unbleached plain weave cotton fabric containing 85% or more by weight of cotton, weighing 100-200 g/m². The goods contain 85% or more by weight of cotton, weigh 100-200 g/m², and are plain weave, conforming to the description of 5208.12. If the weight is 100 g/m² or less, it should be classified under 5208.11; if it is twill or other weaves, it should be classified under 5208.13, etc.; if the cotton content is less than 85%, it should be classified under 5210 or 5211.
Chapter
Chapter 52 covers cotton and woven fabrics of cotton, including raw cotton, cotton waste, carded cotton, cotton yarn, and woven fabrics of cotton. This chapter is a foundational chapter for textile raw materials and products, involving the complete industrial chain from cotton to finished fabric. Woven fabrics of cotton are further subdivided based on weave, weight, blend ratio, etc., and are an important textile category in international trade.
Heading
Heading 5208 includes woven fabrics of cotton containing 85% or more by weight of cotton, weighing not more than 200 g/m². Under this heading, further divisions are made by weave (plain weave, twill, etc.), weight, dyeing and finishing process, etc. Plain weave fabric is a basic weave, widely used, commonly found in shirts, bed sheets, etc.
Digit Breakdown
First 2 digits 52: represents Chapter 52 Cotton and woven fabrics of cotton; digits 3-4 08: represents heading 5208, i.e., woven fabrics of cotton containing 85% or more by weight of cotton, weighing not more than 200 g/m²; digits 5-6 12: represents subheading 5208.12, i.e., plain weave fabrics, weighing 100-200 g/m². Therefore, 520812 specifically refers to unbleached plain weave cotton fabric containing 85% or more by weight of cotton, weighing 100-200 g/m².
Classification Basis
The goods contain 85% or more by weight of cotton, weigh 100-200 g/m², and are plain weave, conforming to the description of 5208.12. If the weight is 100 g/m² or less, it should be classified under 5208.11; if it is twill or other weaves, it should be classified under 5208.13, etc.; if the cotton content is less than 85%, it should be classified under 5210 or 5211.
📝 Declaration Elements
Product Name: The specific commodity name should be declared, such as "cotton grey fabric", "cotton printed fabric", etc., avoiding the generic term "cotton fabric". Weaving Method: Declare the weaving method, such as "plain weave", "twill", etc., which must correspond to the HS code. Composition Content: Declare the cotton content and other fiber content, specifying percentages, such as "100% cotton". Weight per Square Meter: Declare the gram weight, in g/m², which must be within the range of 100-200 g. Dyeing and Finishing Process: Declare whether bleached, dyed, printed, etc., such as "unbleached", "bleached". Width: Declare the fabric width, in centimeters, which affects classification and tariffs. Brand: Declare the brand name; if no brand, indicate "no brand". Article Number: Declare the manufacturer's article number for easy identification. Product Name: Cotton grey fabric; Weaving Method: Plain weave; Composition Content: 100% cotton; Weight per Square Meter: 120 g/m²; Dyeing and Finishing Process: Unbleached; Width: 150 cm; Brand: No brand; Article Number: COT-120. Inaccurate declaration of gram weight, exceeding the 100-200 g range, resulting in classification under other subheadings. Vague description of dyeing and finishing process, such as "semi-bleached" not clearly defined, which may cause classification disputes. Composition content not specifying exact percentages, only writing "pure cotton" but actual cotton content is less than 85%.
Product Name
The specific commodity name should be declared, such as "cotton grey fabric", "cotton printed fabric", etc., avoiding the generic term "cotton fabric".
⚠️ Only writing "cotton fabric" without specifying the specific variety and processing state.
Weaving Method
Declare the weaving method, such as "plain weave", "twill", etc., which must correspond to the HS code.
⚠️ Mistaking plain weave for twill, resulting in classification errors.
Composition Content
Declare the cotton content and other fiber content, specifying percentages, such as "100% cotton".
⚠️ Failing to specify the blend ratio or incorrectly declaring the cotton content.
Weight per Square Meter
Declare the gram weight, in g/m², which must be within the range of 100-200 g.
⚠️ Failing to provide the gram weight or using incorrect units.
Dyeing and Finishing Process
Declare whether bleached, dyed, printed, etc., such as "unbleached", "bleached".
⚠️ Mistaking unbleached for bleached, affecting classification.
Width
Declare the fabric width, in centimeters, which affects classification and tariffs.
⚠️ Failing to declare the width or using incorrect units.
Brand
Declare the brand name; if no brand, indicate "no brand".
⚠️ Omitting the brand or incorrectly declaring it.
Article Number
Declare the manufacturer's article number for easy identification.
⚠️ The article number does not match the actual goods.
Inaccurate declaration of gram weight, exceeding the 100-200 g range, resulting in classification under other subheadings.
Vague description of dyeing and finishing process, such as "semi-bleached" not clearly defined, which may cause classification disputes.
Composition content not specifying exact percentages, only writing "pure cotton" but actual cotton content is less than 85%.
🎯 Classification Logic
The core basis for classification is: 1) cotton content 85% or more; 2) weight per square meter between 100-200 g; 3) plain weave. The dyeing and finishing process should also be considered, but subheading 5208.12 does not distinguish dyeing and finishing, so plain weave fabrics in any dyeing and finishing state are classified here. If the weight is 100 g or less, classify under 5208.11; if more than 200 g, classify under 5209. If the cotton content is less than 85%, classify under 5210 or 5211. 520811 Plain weave cotton fabric, containing 85% or more by weight of cotton, weighing not more than 100 g/m²: Different gram weight: 520811 is 100 g/m² or less, 520812 is 100-200 g/m². Accurate measurement of gram weight is required for classification. 520813 Cotton 3-thread or 4-thread twill fabric, containing 85% or more by weight of cotton: Different weave: 520813 is twill, 520812 is plain weave. Distinction requires fabric weave analysis. 520819 Other woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m²: 520819 is other weaves, such as jacquard, satin, etc. Plain weave should be classified under 520812. 521011 Plain weave blended cotton fabric, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibers, weighing not more than 200 g/m²: Different cotton content: 521011 contains less than 85% cotton and is blended with man-made fibers; 520812 contains 85% or more cotton. 520912 Plain weave cotton fabric, containing 85% or more by weight of cotton, weighing more than 200 g/m²: Different gram weight: 520912 is more than 200 g/m², 520812 is 100-200 g/m². Is the cotton content 85% or more? Is the weight per square meter between 100-200 g? Is the fabric weave plain weave? Is the dyeing and finishing process accurately declared? Has it been compared with adjacent codes for confirmation?
Basis
The core basis for classification is: 1) cotton content 85% or more; 2) weight per square meter between 100-200 g; 3) plain weave. The dyeing and finishing process should also be considered, but subheading 5208.12 does not distinguish dyeing and finishing, so plain weave fabrics in any dyeing and finishing state are classified here. If the weight is 100 g or less, classify under 5208.11; if more than 200 g, classify under 5209. If the cotton content is less than 85%, classify under 5210 or 5211.
Confused Codes：
520811 - Plain weave cotton fabric, containing 85% or more by weight of cotton, weighing not more than 100 g/m²
Different gram weight: 520811 is 100 g/m² or less, 520812 is 100-200 g/m². Accurate measurement of gram weight is required for classification.
520813 - Cotton 3-thread or 4-thread twill fabric, containing 85% or more by weight of cotton
Different weave: 520813 is twill, 520812 is plain weave. Distinction requires fabric weave analysis.
520819 - Other woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m²
520819 is other weaves, such as jacquard, satin, etc. Plain weave should be classified under 520812.
521011 - Plain weave blended cotton fabric, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibers, weighing not more than 200 g/m²
Different cotton content: 521011 contains less than 85% cotton and is blended with man-made fibers; 520812 contains 85% or more cotton.
520912 - Plain weave cotton fabric, containing 85% or more by weight of cotton, weighing more than 200 g/m²
Different gram weight: 520912 is more than 200 g/m², 520812 is 100-200 g/m².
Self-Check：
✓ Is the cotton content 85% or more?
✓ Is the weight per square meter between 100-200 g?
✓ Is the fabric weave plain weave?
✓ Is the dyeing and finishing process accurately declared?
✓ Has it been compared with adjacent codes for confirmation?
❓ FAQ
How to inquire about the tariff rate for 520812? You can check the latest tariff rates through the official website of the General Administration of Customs of China or the International Trade Single Window. Tariff rates may vary due to trade agreements, country of origin, etc. It is recommended to confirm the applicable agreement rate when inquiring. What is the main difference between 520812 and 520811? The main difference is the weight per square meter: 520811 is 100 g/m² or less, 520812 is 100-200 g/m². Accurate measurement of gram weight is required for classification to avoid errors leading to incorrect classification. If cotton fabric contains 85% cotton but is blended with other fibers, which code should it be classified under? If the cotton content is 85% or more, it is still classified under 5208; if the cotton content is less than 85% and it is mainly blended with man-made fibers, it is classified under 5210 or 5211. Determination should be based on the blend ratio. How to distinguish plain weave from twill? Plain weave is interwoven with warp and weft yarns one up and one down; twill is interwoven with warp and weft yarns continuously two up and one down or three up and one down, forming diagonal lines. It can be determined by observation with a magnifying glass or fabric analysis. How to fill in the dyeing and finishing process when declaring? Dyeing and finishing processes include unbleached, bleached, dyed, printed, yarn-dyed, etc. It should be filled in according to the actual processing state, such as "unbleached" for unbleached, "printed" for printed. What is the export tax rebate rate for 520812? The export tax rebate rate may be adjusted with policy changes. It is recommended to check the latest announcement from the State Taxation Administration or consult the local tax authority. Generally, the rebate rate for textiles is relatively high, but the latest documents shall prevail. How to declare the HS code for cotton fabric sold via cross-border e-commerce? The HS code should be determined based on the actual attributes of the cotton fabric (cotton content, gram weight, weave). If it is plain weave, contains 85% or more cotton, and weighs 100-200 g/m², it is classified under 520812. Detailed product name, composition, etc., must be provided when declaring. What are the regulatory conditions for 520812? Regulatory conditions may include import and export commodity inspection, certificate of origin, etc. For specifics, check the customs regulatory conditions table or consult a customs broker.
Q: How to inquire about the tariff rate for 520812?
A: You can check the latest tariff rates through the official website of the General Administration of Customs of China or the International Trade Single Window. Tariff rates may vary due to trade agreements, country of origin, etc. It is recommended to confirm the applicable agreement rate when inquiring.
Q: What is the main difference between 520812 and 520811?
A: The main difference is the weight per square meter: 520811 is 100 g/m² or less, 520812 is 100-200 g/m². Accurate measurement of gram weight is required for classification to avoid errors leading to incorrect classification.
Q: If cotton fabric contains 85% cotton but is blended with other fibers, which code should it be classified under?
A: If the cotton content is 85% or more, it is still classified under 5208; if the cotton content is less than 85% and it is mainly blended with man-made fibers, it is classified under 5210 or 5211. Determination should be based on the blend ratio.
Q: How to distinguish plain weave from twill?
A: Plain weave is interwoven with warp and weft yarns one up and one down; twill is interwoven with warp and weft yarns continuously two up and one down or three up and one down, forming diagonal lines. It can be determined by observation with a magnifying glass or fabric analysis.
Q: How to fill in the dyeing and finishing process when declaring?
A: Dyeing and finishing processes include unbleached, bleached, dyed, printed, yarn-dyed, etc. It should be filled in according to the actual processing state, such as "unbleached" for unbleached, "printed" for printed.
Q: What is the export tax rebate rate for 520812?
A: The export tax rebate rate may be adjusted with policy changes. It is recommended to check the latest announcement from the State Taxation Administration or consult the local tax authority. Generally, the rebate rate for textiles is relatively high, but the latest documents shall prevail.
Q: How to declare the HS code for cotton fabric sold via cross-border e-commerce?
A: The HS code should be determined based on the actual attributes of the cotton fabric (cotton content, gram weight, weave). If it is plain weave, contains 85% or more cotton, and weighs 100-200 g/m², it is classified under 520812. Detailed product name, composition, etc., must be provided when declaring.
Q: What are the regulatory conditions for 520812?
A: Regulatory conditions may include import and export commodity inspection, certificate of origin, etc. For specifics, check the customs regulatory conditions table or consult a customs broker.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.