Chapter 52 covers cotton and cotton woven fabrics, including raw cotton, cotton waste, carded cotton, cotton yarn, and cotton woven fabrics. This chapter does not include cotton knitted or crocheted fabrics (Chapter 60), cotton nonwovens (Chapter 56), or cotton garments (Chapters 61-62). As cotton is the world's most important natural textile fiber with enormous trade volume, the HS system establishes a separate chapter for cotton and cotton fabrics to facilitate statistics and regulation. Heading 5208 covers cotton woven fabrics containing ≥85% cotton by weight, further subdivided by weight per square meter and weave type. This heading covers plain weave, twill weave, and other woven fabrics in various finishes such as unbleached, bleached, dyed, yarn-dyed, and printed. However, it does not include cotton blended woven fabrics containing <85% cotton (classified under 5209, etc.) or knitted or crocheted fabrics (classified under Chapter 60). First 2 digits 52: indicates Chapter 52, i.e., cotton and cotton woven fabrics. Digits 3-4, 08: indicates heading 5208, i.e., cotton woven fabrics containing ≥85% cotton, weighing ≤200g per square meter. Digits 5-6, 31: indicates subheading 520831, further limited to dyed plain weave fabrics weighing ≤100g per square meter. The 5th digit 3 represents weight ≤100g, and the 6th digit 1 represents dyed plain weave. Note: if the weight is between 100g and 200g, it is classified under 520832; if it is bleached plain weave, it is classified under 520821. This product contains ≥85% cotton, weighs ≤100g per square meter, and is a dyed plain weave fabric, fully meeting the description of 520831. The adjacent code 520832 is also dyed plain weave but weighs >100g; 520821 is bleached plain weave weighing ≤100g; 520811 is unbleached plain weave weighing ≤100g. Therefore, weight and finishing method are the key distinguishing factors.
Chapter
Chapter 52 covers cotton and cotton woven fabrics, including raw cotton, cotton waste, carded cotton, cotton yarn, and cotton woven fabrics. This chapter does not include cotton knitted or crocheted fabrics (Chapter 60), cotton nonwovens (Chapter 56), or cotton garments (Chapters 61-62). As cotton is the world's most important natural textile fiber with enormous trade volume, the HS system establishes a separate chapter for cotton and cotton fabrics to facilitate statistics and regulation.
Heading
Heading 5208 covers cotton woven fabrics containing ≥85% cotton by weight, further subdivided by weight per square meter and weave type. This heading covers plain weave, twill weave, and other woven fabrics in various finishes such as unbleached, bleached, dyed, yarn-dyed, and printed. However, it does not include cotton blended woven fabrics containing <85% cotton (classified under 5209, etc.) or knitted or crocheted fabrics (classified under Chapter 60).
Digit Breakdown
First 2 digits 52: indicates Chapter 52, i.e., cotton and cotton woven fabrics. Digits 3-4, 08: indicates heading 5208, i.e., cotton woven fabrics containing ≥85% cotton, weighing ≤200g per square meter. Digits 5-6, 31: indicates subheading 520831, further limited to dyed plain weave fabrics weighing ≤100g per square meter. The 5th digit 3 represents weight ≤100g, and the 6th digit 1 represents dyed plain weave. Note: if the weight is between 100g and 200g, it is classified under 520832; if it is bleached plain weave, it is classified under 520821.
Classification Basis
This product contains ≥85% cotton, weighs ≤100g per square meter, and is a dyed plain weave fabric, fully meeting the description of 520831. The adjacent code 520832 is also dyed plain weave but weighs >100g; 520821 is bleached plain weave weighing ≤100g; 520811 is unbleached plain weave weighing ≤100g. Therefore, weight and finishing method are the key distinguishing factors.
📝 Declaration Elements
Product Name: Should be described in detail as "dyed cotton plain weave fabric," avoiding general terms such as "cotton cloth." Composition Content: Must indicate cotton content percentage, such as "100% cotton" or "85% or more cotton." Weight Per Square Meter: Must declare gram weight in g/m², and it must be ≤100g. Weaving Method: Must specify "plain weave," distinguishing it from twill, satin, etc. Dyeing and Finishing Method: Must specify "dyed," distinguishing it from bleached, unbleached, yarn-dyed, and printed. Width: Declare fabric width in centimeters, which affects tariffs and statistics. Brand or Model: If there is a brand or model, it must be declared; if no brand, fill in "none." Product Name: Dyed cotton plain weave fabric; Composition Content: 100% cotton; Weight Per Square Meter: 85g/m²; Weaving Method: Plain weave; Dyeing and Finishing Method: Dyed; Width: 150cm; Brand: None; Model: None. Incorrectly classifying dyed plain weave fabric weighing over 100g under 520831, when it should actually be classified under 520832. Declaring yarn-dyed fabric (yarn dyed before weaving) as dyed fabric, resulting in classification errors. Neglecting to distinguish between plain weave and twill weave; twill fabric should be classified under subheadings such as 520833.
Product Name
Should be described in detail as "dyed cotton plain weave fabric," avoiding general terms such as "cotton cloth."
⚠️ Only writing "cotton cloth" or "all-cotton cloth" without specifying dyed and plain weave.
Composition Content
Must indicate cotton content percentage, such as "100% cotton" or "85% or more cotton."
⚠️ Writing "pure cotton" without providing a specific percentage.
Weight Per Square Meter
Must declare gram weight in g/m², and it must be ≤100g.
⚠️ Incorrectly declaring it as over 100g, resulting in classification under 520832.
Weaving Method
Must specify "plain weave," distinguishing it from twill, satin, etc.
⚠️ Confusing plain weave with twill weave, incorrectly classifying under 520833, etc.
Dyeing and Finishing Method
Must specify "dyed," distinguishing it from bleached, unbleached, yarn-dyed, and printed.
⚠️ Declaring yarn-dyed fabric as dyed fabric, resulting in classification errors.
Width
Declare fabric width in centimeters, which affects tariffs and statistics.
⚠️ Failing to provide width, or using incorrect units.
Brand or Model
If there is a brand or model, it must be declared; if no brand, fill in "none."
⚠️ Omitting the brand, leading to intellectual property issues.
Incorrectly classifying dyed plain weave fabric weighing over 100g under 520831, when it should actually be classified under 520832.
Declaring yarn-dyed fabric (yarn dyed before weaving) as dyed fabric, resulting in classification errors.
Neglecting to distinguish between plain weave and twill weave; twill fabric should be classified under subheadings such as 520833.
🎯 Classification Logic
The core basis for classification is: 1) cotton content ≥85%; 2) weight per square meter ≤100g; 3) plain weave; 4) dyed. All four conditions must be met simultaneously. If any condition is not met, it is classified under other subheadings. For example, dyed plain weave fabric weighing >100g but ≤200g is classified under 520832; bleached plain weave fabric is classified under 520821; unbleached plain weave fabric is classified under 520811. 520832 Dyed cotton plain weave fabric, containing ≥85% cotton, 100g < weight per square meter ≤200g: Different weight range; 520832 weighs over 100g, while 520831 weighs ≤100g. 520821 Bleached cotton plain weave fabric, containing ≥85% cotton, weight per square meter ≤100g: Different finishing method; 520821 is bleached, while 520831 is dyed. 520811 Unbleached cotton plain weave fabric, containing ≥85% cotton, weight per square meter ≤100g: Different finishing method; 520811 is unbleached, while 520831 is dyed. 520833 Dyed cotton 3-thread or 4-thread twill weave fabric, containing ≥85% cotton, weight per square meter ≤200g: Different weaving method; 520833 is twill weave, while 520831 is plain weave. 521031 Dyed cotton blended plain weave fabric, containing <85% cotton, weight per square meter ≤200g: Different cotton content; 521031 contains <85% cotton, while 520831 contains ≥85% cotton. Is the cotton content ≥85%? Is the weight per square meter ≤100g? Is it plain weave? Is it dyed? Is it not knitted or crocheted?
Basis
The core basis for classification is: 1) cotton content ≥85%; 2) weight per square meter ≤100g; 3) plain weave; 4) dyed. All four conditions must be met simultaneously. If any condition is not met, it is classified under other subheadings. For example, dyed plain weave fabric weighing >100g but ≤200g is classified under 520832; bleached plain weave fabric is classified under 520821; unbleached plain weave fabric is classified under 520811.
Confused Codes：
520832 - Dyed cotton plain weave fabric, containing ≥85% cotton, 100g < weight per square meter ≤200g
Different weight range; 520832 weighs over 100g, while 520831 weighs ≤100g.
520821 - Bleached cotton plain weave fabric, containing ≥85% cotton, weight per square meter ≤100g
Different finishing method; 520821 is bleached, while 520831 is dyed.
520811 - Unbleached cotton plain weave fabric, containing ≥85% cotton, weight per square meter ≤100g
Different finishing method; 520811 is unbleached, while 520831 is dyed.
520833 - Dyed cotton 3-thread or 4-thread twill weave fabric, containing ≥85% cotton, weight per square meter ≤200g
Different weaving method; 520833 is twill weave, while 520831 is plain weave.
521031 - Dyed cotton blended plain weave fabric, containing <85% cotton, weight per square meter ≤200g
Different cotton content; 521031 contains <85% cotton, while 520831 contains ≥85% cotton.
Self-Check：
✓ Is the cotton content ≥85%?
✓ Is the weight per square meter ≤100g?
✓ Is it plain weave?
✓ Is it dyed?
✓ Is it not knitted or crocheted?
❓ FAQ
How do I check the import tariff rate for 520831? 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 are affected by trade agreements, country of origin, and other factors. It is recommended to use official databases or consult a customs broker. What is the main difference between 520831 and 520832? The main difference is the weight per square meter: 520831 is ≤100g, and 520832 is between 100g and 200g. Accurate gram weight must be provided during declaration; otherwise, it may lead to classification errors and customs clearance delays. If dyed cotton plain weave fabric weighs exactly 100g, which code should it be classified under? According to HS rules, ≤100g is classified under 520831, and >100g is classified under 520832. Therefore, 100g should be classified under 520831. It is recommended to provide precise gram weight during declaration to avoid disputes. Can yarn-dyed cotton plain weave fabric be classified under 520831? No. 520831 specifically refers to dyed fabric. Yarn-dyed fabric (yarn dyed before weaving) should be classified under 520841 (yarn-dyed plain weave, ≤100g). A distinction must be made between dyeing and yarn-dyeing processes during classification. Dyed plain weave fabric containing 85% cotton weighs 120g; which code should it be classified under? It should be classified under 520832 because the gram weight exceeds 100g. 520831 requires a gram weight of ≤100g, so it does not qualify. What is the export tax rebate rate for 520831? Export tax rebate rates are adjusted according to policy and must be checked in the latest announcements from the State Taxation Administration. Typically, the current rebate rate can be obtained through the electronic tax bureau or a customs broker. When declaring 520831, is a test report required? 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. If cotton plain weave fabric is printed, can it still be classified under 520831? No. Printed fabric should be classified under 520851 (printed plain weave, ≤100g). 520831 applies only to dyed fabric; printing is a different finishing method.
Q: How do I check the import tariff rate for 520831?
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 are affected by trade agreements, country of origin, and other factors. It is recommended to use official databases or consult a customs broker.
Q: What is the main difference between 520831 and 520832?
A: The main difference is the weight per square meter: 520831 is ≤100g, and 520832 is between 100g and 200g. Accurate gram weight must be provided during declaration; otherwise, it may lead to classification errors and customs clearance delays.
Q: If dyed cotton plain weave fabric weighs exactly 100g, which code should it be classified under?
A: According to HS rules, ≤100g is classified under 520831, and >100g is classified under 520832. Therefore, 100g should be classified under 520831. It is recommended to provide precise gram weight during declaration to avoid disputes.
Q: Can yarn-dyed cotton plain weave fabric be classified under 520831?
A: No. 520831 specifically refers to dyed fabric. Yarn-dyed fabric (yarn dyed before weaving) should be classified under 520841 (yarn-dyed plain weave, ≤100g). A distinction must be made between dyeing and yarn-dyeing processes during classification.
Q: Dyed plain weave fabric containing 85% cotton weighs 120g; which code should it be classified under?
A: It should be classified under 520832 because the gram weight exceeds 100g. 520831 requires a gram weight of ≤100g, so it does not qualify.
Q: What is the export tax rebate rate for 520831?
A: Export tax rebate rates are adjusted according to policy and must be checked in the latest announcements from the State Taxation Administration. Typically, the current rebate rate can be obtained through the electronic tax bureau or a customs broker.
Q: When declaring 520831, is a test report required?
A: 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.
Q: If cotton plain weave fabric is printed, can it still be classified under 520831?
A: No. Printed fabric should be classified under 520851 (printed plain weave, ≤100g). 520831 applies only to dyed fabric; printing is a different finishing method.
⚠️ 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.