Chapter 52 covers the international trade classification of cotton and cotton products, including raw cotton, cotton waste, cotton carded or combed, cotton yarn, and cotton woven fabrics. This chapter is an important chapter for textile raw materials and textile products, involving the complete industrial chain from raw materials to semi-finished and finished products. Cotton fabrics are further subdivided according to weaving method, bleaching and dyeing process, weight per square meter, etc., and it is one of the chapters with the highest declaration frequency in global textile trade. Heading 5208 covers cotton woven fabrics containing 85% or more by weight of cotton, subdivided according to bleaching and dyeing process (bleached, dyed, yarn-dyed, printed) and weight per square meter (≤200g or >200g). This heading does not include blended fabrics containing less than 85% cotton, nor knitted or crocheted fabrics (classified under Chapter 60). This heading is the main source of raw materials for finished products such as cotton garments and home textiles. First 2 digits 52: indicates Chapter 52, cotton and cotton products. Digits 3-4 08: indicates heading 5208, i.e., cotton woven fabrics containing 85% or more cotton, weighing not more than 200g/m². Digits 5-6 39: indicates subheading 520839, specifically "other dyed cotton woven fabrics," i.e., dyed cotton fabrics other than bleached, yarn-dyed, or printed, weighing not more than 200g/m². The 5th digit 3 represents dyed, and the 6th digit 9 represents other dyed cotton fabrics not elsewhere specified. Goods under this code are usually piece-dyed or winch-dyed pure cotton or high-cotton blended fabrics. This product contains 85% or more cotton, weighs not more than 200g/m², and has undergone dyeing processing (not bleaching, yarn dyeing, or printing), so it is classified under 520839. If the cotton content is less than 85%, it should be classified under 5210 or 5211; if the weight per square meter is more than 200g, it should be classified under 5209; if it is yarn-dyed or printed, it is classified under other subheadings of 5208. Correct classification requires simultaneously satisfying the three conditions of composition, weight, and processing technology.
Chapter
Chapter 52 covers the international trade classification of cotton and cotton products, including raw cotton, cotton waste, cotton carded or combed, cotton yarn, and cotton woven fabrics. This chapter is an important chapter for textile raw materials and textile products, involving the complete industrial chain from raw materials to semi-finished and finished products. Cotton fabrics are further subdivided according to weaving method, bleaching and dyeing process, weight per square meter, etc., and it is one of the chapters with the highest declaration frequency in global textile trade.
Heading
Heading 5208 covers cotton woven fabrics containing 85% or more by weight of cotton, subdivided according to bleaching and dyeing process (bleached, dyed, yarn-dyed, printed) and weight per square meter (≤200g or >200g). This heading does not include blended fabrics containing less than 85% cotton, nor knitted or crocheted fabrics (classified under Chapter 60). This heading is the main source of raw materials for finished products such as cotton garments and home textiles.
Digit Breakdown
First 2 digits 52: indicates Chapter 52, cotton and cotton products. Digits 3-4 08: indicates heading 5208, i.e., cotton woven fabrics containing 85% or more cotton, weighing not more than 200g/m². Digits 5-6 39: indicates subheading 520839, specifically "other dyed cotton woven fabrics," i.e., dyed cotton fabrics other than bleached, yarn-dyed, or printed, weighing not more than 200g/m². The 5th digit 3 represents dyed, and the 6th digit 9 represents other dyed cotton fabrics not elsewhere specified. Goods under this code are usually piece-dyed or winch-dyed pure cotton or high-cotton blended fabrics.
Classification Basis
This product contains 85% or more cotton, weighs not more than 200g/m², and has undergone dyeing processing (not bleaching, yarn dyeing, or printing), so it is classified under 520839. If the cotton content is less than 85%, it should be classified under 5210 or 5211; if the weight per square meter is more than 200g, it should be classified under 5209; if it is yarn-dyed or printed, it is classified under other subheadings of 5208. Correct classification requires simultaneously satisfying the three conditions of composition, weight, and processing technology.
📝 Declaration Elements
Product Name: The Chinese and foreign language names of the declared goods, which should specifically describe the fabric weave, processing technology, and use, such as "dyed plain weave cotton fabric." Composition Content: Declare each fiber component by weight percentage, such as 85% cotton and 15% polyester, and indicate the testing method and basis. Weight per Square Meter: Declare the weight of the fabric per square meter (g/m²), and provide a test report or measured data, accurate to the nearest whole number. Weaving Method: State whether it is woven (woven) or knitted, and indicate the specific weave such as plain, twill, satin, etc. Dyeing Process: Indicate the dyeing method, such as piece dyeing, yarn dyeing, printing, etc., and state whether it has undergone bleaching treatment. Width: Declare the fabric width in centimeters, usually requiring actual measured values. Brand and Model: If there is a brand or model, declare it truthfully; if there is no brand, indicate "no brand." Use: Explain the final use of the fabric, such as for clothing, home textiles, industrial use, etc. Example of customs declaration elements:
Product Name: Dyed plain weave cotton fabric; Composition Content: 100% cotton; Weight per Square Meter: 120g/m²; Weaving Method: woven (plain weave); Dyeing Process: piece dyed, unbleached; Width: 150cm; Brand: no brand; Model: none; Use: for making shirts.
Note: Provide test report number XXX to prove cotton content and weight. When the cotton content is exactly 85%, attention should be paid to testing errors. It is recommended to provide an authoritative test report to avoid classification under 5210 due to errors. When the weight per square meter is close to 200g, it should be accurately measured and evidence retained to prevent classification under 5209 (>200g). Dyeing and yarn dyeing are easily confused: yarn dyeing is dyeing yarn first and then weaving, while dyeing is dyeing after weaving. A process flow chart should be provided during declaration.
Product Name
The Chinese and foreign language names of the declared goods, which should specifically describe the fabric weave, processing technology, and use, such as "dyed plain weave cotton fabric."
⚠️ Only writing "cotton fabric" or "fabric," without indicating dyeing and weight information.
Composition Content
Declare each fiber component by weight percentage, such as 85% cotton and 15% polyester, and indicate the testing method and basis.
⚠️ Vaguely writing "pure cotton" but the actual cotton content is less than 85%, resulting in incorrect classification.
Weight per Square Meter
Declare the weight of the fabric per square meter (g/m²), and provide a test report or measured data, accurate to the nearest whole number.
⚠️ Incorrectly reporting as "gram weight" or "ounce," without converting to metric units.
Weaving Method
State whether it is woven (woven) or knitted, and indicate the specific weave such as plain, twill, satin, etc.
⚠️ Incorrectly reporting knitted fabric as woven fabric, resulting in classification under Chapter 60.
Dyeing Process
Indicate the dyeing method, such as piece dyeing, yarn dyeing, printing, etc., and state whether it has undergone bleaching treatment.
⚠️ Declaring yarn-dyed fabric as dyed fabric, confusing the processing technology.
Width
Declare the fabric width in centimeters, usually requiring actual measured values.
⚠️ Failing to declare width or using inches, affecting customs valuation and classification.
Brand and Model
If there is a brand or model, declare it truthfully; if there is no brand, indicate "no brand."
⚠️ Omitting brand information, leading to intellectual property customs protection risks.
Use
Explain the final use of the fabric, such as for clothing, home textiles, industrial use, etc.
⚠️ The use description is too broad, such as "for manufacturing," without specifying the final product.
Example： Example of customs declaration elements:
Product Name: Dyed plain weave cotton fabric; Composition Content: 100% cotton; Weight per Square Meter: 120g/m²; Weaving Method: woven (plain weave); Dyeing Process: piece dyed, unbleached; Width: 150cm; Brand: no brand; Model: none; Use: for making shirts.
Note: Provide test report number XXX to prove cotton content and weight.
Common Mistakes：
When the cotton content is exactly 85%, attention should be paid to testing errors. It is recommended to provide an authoritative test report to avoid classification under 5210 due to errors.
When the weight per square meter is close to 200g, it should be accurately measured and evidence retained to prevent classification under 5209 (>200g).
Dyeing and yarn dyeing are easily confused: yarn dyeing is dyeing yarn first and then weaving, while dyeing is dyeing after weaving. A process flow chart should be provided during declaration.
🎯 Classification Logic
The core basis for classification is: 1) cotton content ≥85% (by weight); 2) weight per square meter ≤200g; 3) processing technology is dyeing (not bleaching, yarn dyeing, or printing); 4) woven (woven) fabric. All four conditions must be met simultaneously to be classified under 520839. If the cotton content is less than 85%, it is classified under 5210 (cotton <85%, mainly or solely blended with man-made fibers) or 5211 (other blends); if the weight is >200g, it is classified under 5209; if it is yarn-dyed or printed, it is classified under other subheadings of 5208. 520831 Bleached plain weave cotton fabric: 520831 is bleached cotton fabric, which has undergone a bleaching process and is white in color; while 520839 is dyed cotton fabric, which has undergone a dyeing process and is colored. The processing technologies are different, and bleaching and dyeing must be distinguished during classification. 520841 Yarn-dyed plain weave cotton fabric: 520841 is yarn-dyed cotton fabric, woven using dyed yarns, and the fabric surface shows a yarn-dyed effect; 520839 is piece-dyed or winch-dyed fabric, with undyed yarns. Yarn-dyed fabrics usually have two-color or multi-color effects, while dyed fabrics are single-colored. 520851 Printed plain weave cotton fabric: 520851 is printed cotton fabric, with printed patterns on the surface; 520839 is dyed fabric, with a single color on the surface. Printed fabric needs to undergo a printing process, while dyed fabric only undergoes dyeing. 520939 Other dyed cotton fabrics, weighing more than 200g/m²: 520939 and 520839 have the same processing technology and cotton content, but the weight per square meter is >200g. The weight must be accurately measured during classification, with 200g as the dividing line. 521039 Other dyed cotton fabrics, containing <85% cotton, weighing not more than 200g/m²: 521039 contains less than 85% cotton, usually blended with man-made fibers; 520839 contains 85% or more cotton. The composition content is the key to distinguishing the two, and an accurate test report must be provided. Is the cotton content ≥85%? Is the weight per square meter ≤200g? Is the processing technology dyeing (not bleaching, yarn dyeing, or printing)? Is it a woven (woven) fabric? Have the test report and process description been provided?
Basis
The core basis for classification is: 1) cotton content ≥85% (by weight); 2) weight per square meter ≤200g; 3) processing technology is dyeing (not bleaching, yarn dyeing, or printing); 4) woven (woven) fabric. All four conditions must be met simultaneously to be classified under 520839. If the cotton content is less than 85%, it is classified under 5210 (cotton <85%, mainly or solely blended with man-made fibers) or 5211 (other blends); if the weight is >200g, it is classified under 5209; if it is yarn-dyed or printed, it is classified under other subheadings of 5208.
Confused Codes：
520831 - Bleached plain weave cotton fabric
520831 is bleached cotton fabric, which has undergone a bleaching process and is white in color; while 520839 is dyed cotton fabric, which has undergone a dyeing process and is colored. The processing technologies are different, and bleaching and dyeing must be distinguished during classification.
520841 - Yarn-dyed plain weave cotton fabric
520841 is yarn-dyed cotton fabric, woven using dyed yarns, and the fabric surface shows a yarn-dyed effect; 520839 is piece-dyed or winch-dyed fabric, with undyed yarns. Yarn-dyed fabrics usually have two-color or multi-color effects, while dyed fabrics are single-colored.
520851 - Printed plain weave cotton fabric
520851 is printed cotton fabric, with printed patterns on the surface; 520839 is dyed fabric, with a single color on the surface. Printed fabric needs to undergo a printing process, while dyed fabric only undergoes dyeing.
520939 - Other dyed cotton fabrics, weighing more than 200g/m²
520939 and 520839 have the same processing technology and cotton content, but the weight per square meter is >200g. The weight must be accurately measured during classification, with 200g as the dividing line.
521039 - Other dyed cotton fabrics, containing <85% cotton, weighing not more than 200g/m²
521039 contains less than 85% cotton, usually blended with man-made fibers; 520839 contains 85% or more cotton. The composition content is the key to distinguishing the two, and an accurate test report must be provided.
Self-Check：
✓ Is the cotton content ≥85%?
✓ Is the weight per square meter ≤200g?
✓ Is the processing technology dyeing (not bleaching, yarn dyeing, or printing)?
✓ Is it a woven (woven) fabric?
✓ Have the test report and process description been provided?
❓ FAQ
How to inquire about the import tariff rate for 520839? The latest tariff rate can be inquired through the official website of the General Administration of Customs of China or the International Trade Single Window. Enter HS code 520839 to view the MFN rate, general rate, VAT, and consumption tax. Note that tariff rates are subject to policy adjustments, and the customs system at the time of declaration shall prevail. Is it correct to classify dyed cotton fabric containing 85% cotton, weighing 195g/m², under 520839? Yes, if it simultaneously meets the four conditions of cotton content ≥85%, weight ≤200g, dyed, and woven, it should be classified under 520839. If the weight is 205g/m², it is classified under 520939. What is the difference in classification between yarn-dyed cotton fabric and dyed cotton fabric? Yarn-dyed fabric is woven using dyed yarns and is classified under the yarn-dyed subheadings of 5208 (such as 520841); dyed fabric is woven first and then dyed, and is classified under 520839. The processing technologies are different, and a process flow chart must be provided during classification. What is the main difference between 520839 and 521039? 520839 contains 85% or more cotton, while 521039 contains less than 85% cotton and is mainly blended with man-made fibers. A composition test report must be provided during classification, based on weight percentage. When declaring 520839, is a test report required? Customs may require a test report to prove cotton content and weight. It is recommended to prepare a test report issued by an authoritative institution in advance to avoid rejection or penalties due to inaccurate declaration. If cotton fabric is bleached and then dyed, which code should it be classified under? If the final process is dyeing, even if it has undergone bleaching pretreatment, it is still classified under the dyeing subheading 520839. However, if it is only bleached and not dyed, it is classified under 520831. Are there regulatory conditions for the export of goods under 520839? Generally, there are no special regulatory conditions, but it must comply with export tax rebate policies. Specifics can be inquired in the customs tariff, and some countries may involve textile quotas or rules of origin. How to declare the HS code for cross-border e-commerce sales of dyed cotton fabric? Cross-border e-commerce retail exports can be declared in a simplified manner, but accurate classification is required. It is recommended to declare under 520839 and provide key elements such as product name, composition, and weight to avoid affecting tax rebates due to classification errors.
Q: How to inquire about the import tariff rate for 520839?
A: The latest tariff rate can be inquired through the official website of the General Administration of Customs of China or the International Trade Single Window. Enter HS code 520839 to view the MFN rate, general rate, VAT, and consumption tax. Note that tariff rates are subject to policy adjustments, and the customs system at the time of declaration shall prevail.
Q: Is it correct to classify dyed cotton fabric containing 85% cotton, weighing 195g/m², under 520839?
A: Yes, if it simultaneously meets the four conditions of cotton content ≥85%, weight ≤200g, dyed, and woven, it should be classified under 520839. If the weight is 205g/m², it is classified under 520939.
Q: What is the difference in classification between yarn-dyed cotton fabric and dyed cotton fabric?
A: Yarn-dyed fabric is woven using dyed yarns and is classified under the yarn-dyed subheadings of 5208 (such as 520841); dyed fabric is woven first and then dyed, and is classified under 520839. The processing technologies are different, and a process flow chart must be provided during classification.
Q: What is the main difference between 520839 and 521039?
A: 520839 contains 85% or more cotton, while 521039 contains less than 85% cotton and is mainly blended with man-made fibers. A composition test report must be provided during classification, based on weight percentage.
Q: When declaring 520839, is a test report required?
A: Customs may require a test report to prove cotton content and weight. It is recommended to prepare a test report issued by an authoritative institution in advance to avoid rejection or penalties due to inaccurate declaration.
Q: If cotton fabric is bleached and then dyed, which code should it be classified under?
A: If the final process is dyeing, even if it has undergone bleaching pretreatment, it is still classified under the dyeing subheading 520839. However, if it is only bleached and not dyed, it is classified under 520831.
Q: Are there regulatory conditions for the export of goods under 520839?
A: Generally, there are no special regulatory conditions, but it must comply with export tax rebate policies. Specifics can be inquired in the customs tariff, and some countries may involve textile quotas or rules of origin.
Q: How to declare the HS code for cross-border e-commerce sales of dyed cotton fabric?
A: Cross-border e-commerce retail exports can be declared in a simplified manner, but accurate classification is required. It is recommended to declare under 520839 and provide key elements such as product name, composition, and weight to avoid affecting tax rebates due to classification errors.
⚠️ 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.