Chapter 52 covers the international trade classification of cotton and cotton products, including raw cotton, cotton waste, carded or combed cotton, cotton yarn, and cotton woven fabrics. This chapter is an important component of textile raw materials and textile products, providing a unified classification basis for commodities in the cotton spinning industry chain. All yarns and fabrics primarily composed of cotton, unless otherwise specified, are classified under this chapter. Heading 5208 includes cotton woven fabrics containing ≥85% cotton, further subdivided by whether bleached or not, fabric weave (plain weave, twill, etc.), and weight per square meter. This heading covers unbleached, bleached, dyed, yarn-dyed, and printed cotton fabrics, but excludes blended fabrics containing less than 85% cotton or fabrics that have undergone special finishing. The first 2 digits 52 represent Chapter 52 (cotton and cotton products); digits 3-4, 08, represent heading 5208 (cotton woven fabrics containing ≥85% cotton); digits 5-6, 23, are the subheading, where the 5th digit 2 indicates bleached, and the 6th digit 3 indicates twill weave and weight per square meter ≤200g. The overall code 520823 precisely describes bleached cotton twill fabric, containing ≥85% cotton, weighing no more than 200 grams per square meter. This commodity contains ≥85% cotton, weighs ≤200g per square meter, and is bleached twill weave, fully conforming to the description of 520823. Adjacent codes such as 520822 (bleached plain weave) and 520829 (bleached other weaves) are excluded due to different fabric weaves; 520813 (unbleached twill) differs because it is unbleached; the 5210 series does not apply because the cotton content is less than 85%.

Product Name: The Chinese and foreign language names of the declared commodity, which should accurately reflect the fabric weave, bleaching status, and composition. Composition Content: List the percentages of cotton and other fibers; the cotton content must be ≥85%, otherwise it is classified under other headings. Weight per Square Meter: Declare the gram weight per square meter; it must be ≤200g, otherwise it is classified under the 5209 series. Fabric Weave: Clearly identify as twill weave, such as 2/1 twill, 3/1 twill, etc. Bleaching Status: Indicate "bleached," distinguishing it from unbleached, dyed, yarn-dyed, or printed. Width: Declare the fabric width, expressed in centimeters or inches, affecting measurement and classification. Processing and Finishing: Describe whether special finishing has been applied, such as preshrinking, wrinkle-free, coating, etc. Brand or Model: If there is a brand or model, it must be declared for customs valuation and statistics. Product Name: Bleached cotton twill fabric; Composition Content: 100% cotton; Weight per Square Meter: 150g/㎡; Fabric Weave: 2/1 twill; Bleaching Status: Bleached; Width: 150cm; Processing and Finishing: No special finishing; Brand: None. Gram weight measurement error: Must be measured precisely; exceeding 200g/㎡ should be classified under 5209. Bleaching degree confusion: Semi-bleached or mercerized fabric may be mistaken for bleached; process certification is required. Fabric weave misjudgment: Twill must be distinguished from broken twill, steep twill, etc., affecting subheading.

The core classification basis is: 1) cotton content ≥85%; 2) weight per square meter ≤200g; 3) bleached; 4) twill weave. All four are indispensable. If cotton content is less than 85%, classify under 5210; if gram weight exceeds 200g, classify under 5209; if unbleached twill, classify under 520813; if bleached plain weave, classify under 520822. 520822 Bleached cotton plain weave fabric: The fabric weave is plain weave, not twill. It can be distinguished by observing the warp and weft interlacing pattern with a magnifying glass. 520813 Unbleached cotton twill fabric: The bleaching status is different; unbleached fabric has not undergone the bleaching process and has a yellowish color. 520829 Bleached other cotton fabric: The fabric weave is not twill, such as satin, jacquard, etc., and must be determined based on the weave diagram. 520932 Dyed cotton twill fabric: Dyed fabric has undergone the dyeing process and has a uniform color, whereas bleached fabric is white. 521021 Blended bleached plain weave fabric: Cotton content is less than 85%, mainly blended with chemical fibers, classified under 52.10. Is the cotton content ≥85%? Is the weight per square meter ≤200g? Is it bleached? Is the fabric weave twill? Has it undergone special treatment such as coating?

How do I check the import tariff rate for 520823? It can be checked through the official website of the General Administration of Customs, the International Trade Single Window, or professional databases. Tariff rates vary by country, trade agreement, and annual adjustments; it is recommended to refer to the latest customs tariff schedule. How do I distinguish bleached cotton twill fabric from unbleached twill fabric? Bleached fabric has undergone the bleaching process, is white in color, and has no natural pigments; unbleached fabric retains the original color of cotton fibers, appearing pale yellow. Suppliers can be asked to provide bleaching process certification. If the weight per square meter is exactly 200g, should it be classified under 520823 or 5209? The tariff schedule stipulates that "≤200g" includes 200g, so 200g is still classified under 520823. However, precise measurement is recommended to avoid disputes caused by errors. If the cotton content is 84%, can it still be classified under 520823? No. The cotton content must be ≥85%, otherwise it should be classified under 52.10 (cotton woven fabrics containing <85% cotton, mainly or solely blended with chemical fibers). How is twill weave determined? In twill weave, the warp and weft interlacing points form continuous diagonal lines; common types include 2/1 twill, 3/1 twill, etc. It can be confirmed by observation with a magnifying glass or by analyzing the fabric weave diagram. If bleached cotton twill fabric undergoes wrinkle-free finishing, does the classification change? General finishing does not change the classification, but if it undergoes special treatment such as coating or lamination, it may be classified under codes such as 59.03. Judgment should be based on the specific process. What are the consequences of omitting brand information during declaration? It may affect customs valuation and statistics, leading to customs clearance delays or penalties. It is recommended to truthfully declare elements such as brand and model. How can cross-border e-commerce simplify declaration when selling this commodity? Cross-border e-commerce may apply simplified declaration, but key elements such as product name, composition, gram weight, and weave must still be provided to ensure accurate classification.