Chapter 52 covers cotton and woven fabrics of cotton, including raw cotton, cotton waste, carded cotton, cotton yarn, and woven cotton fabrics. This chapter is a foundational chapter for textile classification. As one of the most important natural fibers, cotton products range from raw materials to finished fabrics. The woven cotton fabrics of this chapter are further subdivided according to weaving method, bleaching status, gram weight per square meter, etc., providing a clear basis for the classification of cotton products in international trade. Heading 5208 covers woven cotton fabrics containing ≥85% cotton, including different processing states such as unbleached, bleached, dyed, yarn-dyed, and printed. Under this heading, further division is made according to gram weight per square meter and weave, mainly for plain weave fabrics. Bleached plain weave cotton fabric is an important category among them and is widely used in clothing, home textiles, and other fields. The establishment of heading 5208 facilitates customs statistics and supervision of cotton fabrics according to processing depth and specifications. The first 2 digits 52 represent Chapter 52, cotton and woven fabrics of cotton; digits 3-4, 08, represent heading 5208, namely woven cotton fabrics containing ≥85% cotton; digits 5-6, 22, represent subheading 520822, specifically bleached plain weave cotton fabric with a gram weight per square meter between 100 g and 200 g. The 5th digit 2 indicates bleached, and the 6th digit 2 indicates the gram weight per square meter range. This code fully describes the product's fiber composition, processing state, weave, and specifications. This product is bleached plain weave cotton fabric, containing ≥85% cotton, with a gram weight per square meter of 100-200 g, fully conforming to the description of 520822. Adjacent codes such as 520821 are unbleached, 520823 is bleached plain weave fabric with a gram weight per square meter ≤100 g, and 520829 is other bleached cotton fabrics (not plain weave or gram weight outside the range). Therefore, according to processing state, weave, and gram weight, classification under 520822 is the most accurate.

Product name: Fill in the Chinese and English names of the product, which should accurately reflect the product attributes, such as "bleached plain weave cotton fabric." Weaving method: State whether it is plain weave, twill weave, or another weave. Plain weave is the interlacing of warp and weft yarns one over one under. Composition content: Indicate the cotton content percentage, which must be ≥85%, and the remaining components must also be listed. Gram weight per square meter: Accurately fill in the gram weight per square meter, which must be within the range of 100-200 g. Bleaching status: Indicate whether it is bleached, unbleached, dyed, etc. Here it should be bleached. Width: Fill in the effective width of the fabric, usually expressed in centimeters or inches. Finishing: State whether it has undergone mercerizing, singeing, or other finishing, which affects classification. Brand or model: If there is a brand or model, it must be declared; if there is no brand, fill in "none." Product name: Bleached plain weave cotton fabric; weaving method: plain weave; composition content: 100% cotton; gram weight per square meter: 150 g/㎡; bleaching status: bleached; width: 150 cm; finishing: mercerized; brand: none. Gram weight units not converted, mistakenly using ounces per square yard, resulting in declaration errors. Composition content not accurate to percentage, or ignoring other fiber content. Confusing bleached with unbleached, affecting subheading determination.

The core basis for classification is: 1) cotton content ≥85%; 2) gram weight per square meter between 100-200 g; 3) bleached treatment; 4) plain weave. These four conditions must all be met simultaneously. If any condition is not met, it is classified under another subheading. For example, unbleached is classified under 520821, gram weight ≤100 g under 520823, and non-plain weave under 520829. 520821 Unbleached plain weave cotton fabric: The processing state is unbleached, while 520822 is bleached. Bleached and unbleached are the key distinction between these two codes. 520823 Bleached plain weave cotton fabric, gram weight per square meter ≤100 g: The gram weight range is different. 520823 is ≤100 g, while 520822 is 100-200 g. 520829 Other bleached woven cotton fabrics: Non-plain weave or gram weight not in the 100-200 g range, such as twill, satin, etc. 520831 Bleached plain weave cotton fabric, gram weight per square meter ≤100 g, dyed: This code is dyed, not bleached, and the gram weight is ≤100 g. 521021 Bleached synthetic fiber blended plain weave cotton fabric: Cotton content <85%, mainly blended with synthetic fibers, while 520822 requires cotton content ≥85%. Is the cotton content ≥85%? Is the gram weight per square meter between 100-200 g? Is it bleached? Is it plain weave? Is it blended with other fibers?

How can I check the import tax rate for 520822? You can check the most-favored-nation tax rate, general tax rate, value-added tax, and consumption tax by entering HS code 520822 on the General Administration of Customs website, China International Trade Single Window, or professional tariff query platforms. Note that tax rates are adjusted with policy changes, and the latest published version should prevail. How can bleached plain weave cotton fabric be distinguished from unbleached? Bleached fabric undergoes chemical treatment to remove natural pigments and is white in color; unbleached fabric retains a natural pale yellow or gray color. Both visual observation and laboratory testing can distinguish them, and the bleaching status must be truthfully filled in when declaring. How is gram weight per square meter accurately measured? Take a representative sample, condition it under standard temperature and humidity, cut a certain area (such as 100 cm²), weigh it, and convert it to grams per square meter. Pay attention to unit conversion and avoid errors caused by using ounces per square yard. Does 85% cotton content include regenerated cotton? In HS classification, cotton content usually refers to natural cotton fibers, including regenerated cotton, but attention must be paid to distinguishing regenerated cotton from raw cotton. If regenerated cotton is included, it must be noted in the declaration to ensure accurate classification. How can plain weave and twill weave be quickly distinguished? Plain weave fabric interlaces warp and weft yarns one over one under, and the surface is flat; twill weave fabric has clear diagonal lines. It can be judged by observation with a magnifying glass or by hand feel, and reference can also be made to the fabric weave diagram. If the gram weight is exactly 200 g, which code should it be classified under? The gram weight range of 520822 is 100-200 g, usually including 200 g. However, it is necessary to confirm whether the tariff schedule notes include the upper limit. It is recommended to consult the latest tariff schedule or ask customs. Under which code should blended cotton fabric containing 80% cotton be classified? Cotton blended fabrics with cotton content <85% should be classified under other headings in Chapter 52, such as 5210 or 5211, depending on the type of blended fiber and processing state. Are test reports required for customs declaration? Customs may require test reports on composition, gram weight, etc. to verify the accuracy of the declaration. It is recommended to prepare test reports issued by authoritative institutions in advance to avoid customs clearance delays.