Chapter 52 covers cotton and cotton blended woven fabrics, including cotton yarn, cotton woven fabrics, and woven fabrics of cotton blended with other fibers. This chapter does not include cotton knitted or crocheted fabrics (Chapter 60) or cotton apparel (Chapters 61-62). Cotton woven fabrics are further subdivided by bleaching state, weave structure, weight per unit area, etc. Heading 5208 covers cotton woven fabrics containing ≥85% cotton, further subdivided by bleaching state (unbleached, bleached, dyed, yarn-dyed, printed) and weight per unit area (≤100g/㎡, 100-200g/㎡, >200g/㎡) and weave structure (plain weave, twill, etc.). First 2 digits 52 = cotton and cotton woven fabrics; digits 3-4, 08 = cotton woven fabrics containing ≥85% cotton, weighing ≤200g per square meter; digits 5-6, 21 = bleached plain weave fabrics, weighing ≤100g per square meter. The 5th digit 2 indicates bleached, and the 6th digit 1 indicates plain weave with weight ≤100g. This product contains ≥85% cotton, weighs ≤100g per square meter, and is a bleached plain weave fabric, fully conforming to the description of 520821. The adjacent code 520811 is for unbleached plain weave ≤100g, and 520822 is for bleached plain weave 100-200g, so it is classified under 520821.
Chapter
Chapter 52 covers cotton and cotton blended woven fabrics, including cotton yarn, cotton woven fabrics, and woven fabrics of cotton blended with other fibers. This chapter does not include cotton knitted or crocheted fabrics (Chapter 60) or cotton apparel (Chapters 61-62). Cotton woven fabrics are further subdivided by bleaching state, weave structure, weight per unit area, etc.
Heading
Heading 5208 covers cotton woven fabrics containing ≥85% cotton, further subdivided by bleaching state (unbleached, bleached, dyed, yarn-dyed, printed) and weight per unit area (≤100g/㎡, 100-200g/㎡, >200g/㎡) and weave structure (plain weave, twill, etc.).
Digit Breakdown
First 2 digits 52 = cotton and cotton woven fabrics; digits 3-4, 08 = cotton woven fabrics containing ≥85% cotton, weighing ≤200g per square meter; digits 5-6, 21 = bleached plain weave fabrics, weighing ≤100g per square meter. The 5th digit 2 indicates bleached, and the 6th digit 1 indicates plain weave with weight ≤100g.
Classification Basis
This product contains ≥85% cotton, weighs ≤100g per square meter, and is a bleached plain weave fabric, fully conforming to the description of 520821. The adjacent code 520811 is for unbleached plain weave ≤100g, and 520822 is for bleached plain weave 100-200g, so it is classified under 520821.
📝 Declaration Elements
Product Name: Fill in the product name, such as bleached cotton plain weave fabric Composition Content: Fill in the cotton content percentage, which must be ≥85% Weave Structure: Fill in plain weave or twill, etc. Bleaching State: Fill in bleached, unbleached, etc. Weight Per Square Meter: Fill in the gram weight, unit g/㎡, must be ≤100g Width: Fill in the fabric width, unit centimeters Brand: Fill in the brand name, or 'None' if no brand Processing Technique: Fill in the weaving method, such as woven Product Name: Bleached cotton plain weave fabric; Composition Content: 100% cotton; Weave Structure: Plain weave; Bleaching State: Bleached; Weight Per Square Meter: 80g/㎡; Width: 150cm; Brand: None; Processing Technique: Woven. Gram weight unit mistakenly declared as ounces per square yard, leading to classification errors Bleaching state mistakenly declared as unbleached, affecting subheading classification Cotton content not reaching 85% but declared under 5208, should be classified under 5209, etc.
Product Name
Fill in the product name, such as bleached cotton plain weave fabric
⚠️ Mistakenly written as cotton cloth or bleached cloth, which is too general
Composition Content
Fill in the cotton content percentage, which must be ≥85%
⚠️ Failing to indicate cotton content or mistakenly writing 100% cotton but actually containing other fibers
Weave Structure
Fill in plain weave or twill, etc.
⚠️ Mistakenly writing plain weave as twill
Bleaching State
Fill in bleached, unbleached, etc.
⚠️ Mistakenly declaring bleached fabric as unbleached
Weight Per Square Meter
Fill in the gram weight, unit g/㎡, must be ≤100g
⚠️ Incorrect unit or failure to provide gram weight
Width
Fill in the fabric width, unit centimeters
⚠️ Failure to provide width or incorrect unit
Brand
Fill in the brand name, or 'None' if no brand
⚠️ Omitting the brand or mistakenly filling in another
Gram weight unit mistakenly declared as ounces per square yard, leading to classification errors
Bleaching state mistakenly declared as unbleached, affecting subheading classification
Cotton content not reaching 85% but declared under 5208, should be classified under 5209, etc.
🎯 Classification Logic
Classification basis: 1) Cotton content ≥85%; 2) Weight per square meter ≤100g; 3) Bleached; 4) Plain weave fabric. All four conditions must be met simultaneously to be classified under 520821. If the gram weight is >100g, it is classified under 520822; if unbleached, it is classified under 520811; if cotton content is <85%, it is classified under 5210, etc. 520811 Unbleached cotton plain weave fabric, containing ≥85% cotton, ≤100g/㎡: Different bleaching state, 520811 is unbleached, 520821 is bleached 520822 Bleached cotton plain weave fabric, containing ≥85% cotton, 100-200g/㎡: Different gram weight, 520822 has gram weight >100g and ≤200g 521021 Bleached cotton plain weave fabric, containing <85% cotton, ≤200g/㎡: Different cotton content, 5210 series contains <85% cotton, mainly blended with synthetic fibers 520921 Bleached cotton plain weave fabric, containing ≥85% cotton, >200g/㎡: Different gram weight, 5209 series has gram weight >200g/㎡ Is the cotton content ≥85%? Is the weight per square meter ≤100g? Is it bleached? Is it plain weave? Is it a woven fabric?
Basis
Classification basis: 1) Cotton content ≥85%; 2) Weight per square meter ≤100g; 3) Bleached; 4) Plain weave fabric. All four conditions must be met simultaneously to be classified under 520821. If the gram weight is >100g, it is classified under 520822; if unbleached, it is classified under 520811; if cotton content is <85%, it is classified under 5210, etc.
Different gram weight, 5209 series has gram weight >200g/㎡
Self-Check:
✓ Is the cotton content ≥85%?
✓ Is the weight per square meter ≤100g?
✓ Is it bleached?
✓ Is it plain weave?
✓ Is it a woven fabric?
❓ FAQ
How to check the import tax rate for 520821? You can check the most-favored-nation tax rate, general tax rate, value-added tax rate, and consumption tax by entering HS code 520821 on the General Administration of Customs website, China International Trade Single Window, or professional tariff query platforms. Tax rates may change, subject to the latest publication. Which code should bleached plain weave fabric containing 85% cotton but with a gram weight of 110g/㎡ be classified under? It should be classified under 520822, because 520821 requires a gram weight of ≤100g/㎡, while 110g/㎡ falls within the 100-200g/㎡ range and is bleached plain weave, conforming to the description of 520822. What is the difference in classification between bleached cotton plain weave fabric and unbleached cotton plain weave fabric? Bleached fabric is classified under 520821, and unbleached fabric is classified under 520811. Bleaching state is an important classification basis and must be accurately declared according to the actual processing technique. If cotton fabric contains 80% cotton and 20% polyester, which code should it be classified under? With cotton content <85%, it should be classified under subheadings such as 5210 or 5211 under Chapter 52, specifically determined by gram weight, bleaching state, and weave structure. For example, bleached plain weave ≤200g/㎡ is classified under 521021. What should be done if the gram weight unit is filled in incorrectly during declaration? If already declared, promptly apply to customs for correction. Incorrect gram weight units may lead to classification errors, affecting tax rates and regulatory conditions. It is recommended to carefully verify before declaration. What regulatory documents are required for goods under 520821? Usually no special regulatory documents are required, but basic documents such as certificate of origin, invoice, packing list, and contract must be provided. Specific requirements are subject to customs, and the latest 'Customs Import and Export Tariff' can be consulted. How to distinguish plain weave from twill weave fabric? Plain weave is interwoven with warp and weft yarns one up and one down, with a flat surface; twill weave is interwoven with two or more consecutive warp and weft yarns, with diagonal lines on the surface. It can be confirmed by observing with a magnifying glass or asking the manufacturer. Does cross-border e-commerce retail import of cotton fabric apply to 520821? Cross-border e-commerce retail imported goods must be classified according to the actual product. If it conforms to the description of 520821, this code applies. However, cross-border e-commerce has a separate positive list and tax rates, and judgment must be made in conjunction with specific policies.
Q: How to check the import tax rate for 520821?
A: You can check the most-favored-nation tax rate, general tax rate, value-added tax rate, and consumption tax by entering HS code 520821 on the General Administration of Customs website, China International Trade Single Window, or professional tariff query platforms. Tax rates may change, subject to the latest publication.
Q: Which code should bleached plain weave fabric containing 85% cotton but with a gram weight of 110g/㎡ be classified under?
A: It should be classified under 520822, because 520821 requires a gram weight of ≤100g/㎡, while 110g/㎡ falls within the 100-200g/㎡ range and is bleached plain weave, conforming to the description of 520822.
Q: What is the difference in classification between bleached cotton plain weave fabric and unbleached cotton plain weave fabric?
A: Bleached fabric is classified under 520821, and unbleached fabric is classified under 520811. Bleaching state is an important classification basis and must be accurately declared according to the actual processing technique.
Q: If cotton fabric contains 80% cotton and 20% polyester, which code should it be classified under?
A: With cotton content <85%, it should be classified under subheadings such as 5210 or 5211 under Chapter 52, specifically determined by gram weight, bleaching state, and weave structure. For example, bleached plain weave ≤200g/㎡ is classified under 521021.
Q: What should be done if the gram weight unit is filled in incorrectly during declaration?
A: If already declared, promptly apply to customs for correction. Incorrect gram weight units may lead to classification errors, affecting tax rates and regulatory conditions. It is recommended to carefully verify before declaration.
Q: What regulatory documents are required for goods under 520821?
A: Usually no special regulatory documents are required, but basic documents such as certificate of origin, invoice, packing list, and contract must be provided. Specific requirements are subject to customs, and the latest 'Customs Import and Export Tariff' can be consulted.
Q: How to distinguish plain weave from twill weave fabric?
A: Plain weave is interwoven with warp and weft yarns one up and one down, with a flat surface; twill weave is interwoven with two or more consecutive warp and weft yarns, with diagonal lines on the surface. It can be confirmed by observing with a magnifying glass or asking the manufacturer.
Q: Does cross-border e-commerce retail import of cotton fabric apply to 520821?
A: Cross-border e-commerce retail imported goods must be classified according to the actual product. If it conforms to the description of 520821, this code applies. However, cross-border e-commerce has a separate positive list and tax rates, and judgment must be made in conjunction with specific policies.
⚠️ 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.