Chapter 52 covers the entire industry chain of cotton and cotton textiles, from primary raw materials such as raw cotton, cotton waste, and cotton carded or combed, to semi-finished and finished products such as cotton yarn and woven fabrics of cotton. This chapter is one of the core chapters of textiles in the HS classification, and stands in parallel with Chapter 53 (other vegetable textile fibres), Chapter 54 (man-made filaments), and Chapter 55 (man-made staple fibres). The classification logic of this chapter is mainly based on the degree of processing (raw material → yarn → fabric) and fibre composition (cotton content), laying the foundation for the further subdivision of subsequent headings. Heading 5208 specifically covers woven fabrics of cotton, i.e., woven fabrics made by weaving cotton yarn, with a cotton content of ≥85% by weight. Under this heading, fabrics are further subdivided according to their bleaching state, weave structure, and weight per unit area. Fabrics under 5208 may be bleached, unbleached, dyed, of yarns of different colours, or printed, but must satisfy the requirements of cotton content ≥85% and being woven fabrics. This heading does not include cotton blended fabrics with a cotton content of <85% (classified under 5209-5212) or knitted fabrics (classified under 6001-6006). The first 2 digits, 52: represent Chapter 52, i.e., cotton and cotton textiles, covering raw cotton, cotton yarn, cotton fabric, etc. The 3rd-4th digits, 08: represent heading 5208, referring to woven fabrics of cotton with a cotton content of ≥85%, distinguished from 5209 (woven fabrics of cotton with a cotton content of <85%, mixed mainly or solely with man-made fibres), 5210 (woven fabrics of cotton with a cotton content of <85%, mixed mainly or solely with man-made fibres), etc. The 5th-6th digits, 49: represent subheading 520849, specifically referring to other woven fabrics of cotton, of yarns of different colours, weighing not more than 200 g/m². Among these, "other" means woven fabrics of cotton of yarns of different colours other than the specifically listed plain weave, twill weave, satin weave, and other specified weaves; "of yarns of different colours" means fabrics woven from yarns of different colours, rather than dyed after weaving. This subheading requires simultaneously satisfying: cotton content ≥85%, of yarns of different colours, weight per square metre ≤200 g, and not of specified weave. This commodity is classified under 520849 rather than adjacent codes for three core reasons: first, the cotton content is ≥85%, excluding 5209 (cotton content <85%); second, it is a yarn-dyed process, excluding subheadings under 5208 for bleaching, dyeing, printing, etc.; third, the weight per square metre is ≤200 g, excluding subheadings under 5208 with a weight >200 g (such as 5208.4x). At the same time, the fabric is not of plain weave, twill weave, satin weave, or other specified weaves, and is therefore classified under the "other" subheading 520849.
Chapter
Chapter 52 covers the entire industry chain of cotton and cotton textiles, from primary raw materials such as raw cotton, cotton waste, and cotton carded or combed, to semi-finished and finished products such as cotton yarn and woven fabrics of cotton. This chapter is one of the core chapters of textiles in the HS classification, and stands in parallel with Chapter 53 (other vegetable textile fibres), Chapter 54 (man-made filaments), and Chapter 55 (man-made staple fibres). The classification logic of this chapter is mainly based on the degree of processing (raw material → yarn → fabric) and fibre composition (cotton content), laying the foundation for the further subdivision of subsequent headings.
Heading
Heading 5208 specifically covers woven fabrics of cotton, i.e., woven fabrics made by weaving cotton yarn, with a cotton content of ≥85% by weight. Under this heading, fabrics are further subdivided according to their bleaching state, weave structure, and weight per unit area. Fabrics under 5208 may be bleached, unbleached, dyed, of yarns of different colours, or printed, but must satisfy the requirements of cotton content ≥85% and being woven fabrics. This heading does not include cotton blended fabrics with a cotton content of <85% (classified under 5209-5212) or knitted fabrics (classified under 6001-6006).
Digit Breakdown
The first 2 digits, 52: represent Chapter 52, i.e., cotton and cotton textiles, covering raw cotton, cotton yarn, cotton fabric, etc. The 3rd-4th digits, 08: represent heading 5208, referring to woven fabrics of cotton with a cotton content of ≥85%, distinguished from 5209 (woven fabrics of cotton with a cotton content of <85%, mixed mainly or solely with man-made fibres), 5210 (woven fabrics of cotton with a cotton content of <85%, mixed mainly or solely with man-made fibres), etc. The 5th-6th digits, 49: represent subheading 520849, specifically referring to other woven fabrics of cotton, of yarns of different colours, weighing not more than 200 g/m². Among these, "other" means woven fabrics of cotton of yarns of different colours other than the specifically listed plain weave, twill weave, satin weave, and other specified weaves; "of yarns of different colours" means fabrics woven from yarns of different colours, rather than dyed after weaving. This subheading requires simultaneously satisfying: cotton content ≥85%, of yarns of different colours, weight per square metre ≤200 g, and not of specified weave.
Classification Basis
This commodity is classified under 520849 rather than adjacent codes for three core reasons: first, the cotton content is ≥85%, excluding 5209 (cotton content <85%); second, it is a yarn-dyed process, excluding subheadings under 5208 for bleaching, dyeing, printing, etc.; third, the weight per square metre is ≤200 g, excluding subheadings under 5208 with a weight >200 g (such as 5208.4x). At the same time, the fabric is not of plain weave, twill weave, satin weave, or other specified weaves, and is therefore classified under the "other" subheading 520849.
📝 Declaration Elements
Product name: The specific name of the declared commodity, which should include key information such as material, process, and weave, e.g., "yarn-dyed cotton fabric". Composition content: Declare each fibre component by weight percentage, such as cotton 85%, polyester 15%, and ensure that the cotton content is ≥85%. Weave: Declare the weave structure of the fabric, such as plain weave, twill weave, satin weave, jacquard, etc., to determine whether it belongs to "other". Dyeing and finishing method: State whether it is yarn-dyed, bleached, dyed, or printed; yarn-dyed must clearly indicate that the yarn is dyed before weaving. Weight per square metre: Declare the weight per square metre (g/m²), which must be ≤200 g, and provide a test report or technical parameters. Width: Declare the fabric width (centimetres or inches), used to confirm whether it meets commercial specifications; it does not affect classification but must be accurate. Brand: Declare the brand name (if no brand, fill in "none"), used for customs intellectual property protection and statistics. Item number: Declare the manufacturer's or exporter's item number, facilitating customs traceability and inspection. Product name: yarn-dyed cotton fabric; Composition content: cotton 100%; Weave: jacquard; Dyeing and finishing method: yarn-dyed; Weight per square metre: 150 g/m²; Width: 145 cm; Brand: none; Item number: YD-2024-01. Specifications: 150 grams per square metre, 100% cotton, yarn-dyed jacquard weave, width 145 centimetres, in rolls. Use: for making shirts, dresses, and other garments. Mistakenly classifying blended fabric with a cotton content of <85% under this code; it should be classified under 5209 or 5210. Confusing yarn-dyed fabric with dyed fabric; yarn-dyed means the yarn is dyed before weaving, while dyed means dyeing after weaving. Declaring this code even when the weight per square metre exceeds 200 g; it should be classified under a subheading of 5208 with a weight >200 g.
Product name
The specific name of the declared commodity, which should include key information such as material, process, and weave, e.g., "yarn-dyed cotton fabric".
⚠️ Writing only "cotton fabric" without indicating yarn-dyed, resulting in ambiguous classification.
Composition content
Declare each fibre component by weight percentage, such as cotton 85%, polyester 15%, and ensure that the cotton content is ≥85%.
⚠️ Reversing the blend ratio, or failing to indicate whether the cotton content is ≥85%.
Weave
Declare the weave structure of the fabric, such as plain weave, twill weave, satin weave, jacquard, etc., to determine whether it belongs to "other".
State whether it is yarn-dyed, bleached, dyed, or printed; yarn-dyed must clearly indicate that the yarn is dyed before weaving.
⚠️ Declaring yarn-dyed fabric as dyed fabric, resulting in incorrect classification under other subheadings.
Weight per square metre
Declare the weight per square metre (g/m²), which must be ≤200 g, and provide a test report or technical parameters.
⚠️ Unit errors, such as mistakenly declaring ounces per yard as grams per square metre.
Width
Declare the fabric width (centimetres or inches), used to confirm whether it meets commercial specifications; it does not affect classification but must be accurate.
⚠️ Failing to indicate width, or using inconsistent units.
Brand
Declare the brand name (if no brand, fill in "none"), used for customs intellectual property protection and statistics.
⚠️ Brand inconsistent with the actual product, or brand not declared.
Item number
Declare the manufacturer's or exporter's item number, facilitating customs traceability and inspection.
⚠️ Item number inconsistent with the actual goods, or not provided.
Example： Product name: yarn-dyed cotton fabric; Composition content: cotton 100%; Weave: jacquard; Dyeing and finishing method: yarn-dyed; Weight per square metre: 150 g/m²; Width: 145 cm; Brand: none; Item number: YD-2024-01. Specifications: 150 grams per square metre, 100% cotton, yarn-dyed jacquard weave, width 145 centimetres, in rolls. Use: for making shirts, dresses, and other garments.
Common Mistakes：
Mistakenly classifying blended fabric with a cotton content of <85% under this code; it should be classified under 5209 or 5210.
Confusing yarn-dyed fabric with dyed fabric; yarn-dyed means the yarn is dyed before weaving, while dyed means dyeing after weaving.
Declaring this code even when the weight per square metre exceeds 200 g; it should be classified under a subheading of 5208 with a weight >200 g.
🎯 Classification Logic
The core criteria for classification include: 1) fibre composition, the cotton content must be ≥85% by weight, which is the prerequisite for classification under heading 5208; 2) weaving method, it must be a woven fabric, excluding knitted fabrics; 3) dyeing and finishing method, it must be yarn-dyed, i.e., the yarn is dyed before weaving, rather than dyed or printed after weaving; 4) weight per unit area, it must be ≤200 g/m²; 5) weave structure, it must not belong to plain weave, twill weave, satin weave, or other listed weaves, otherwise it should be classified under a more specific subheading of 5208. Only when all the above conditions are met simultaneously can it be classified under 520849. 520842 Yarn-dyed plain weave cotton fabric, cotton content ≥85%, weight per square metre ≤200 g: 520842 is yarn-dyed plain weave, while 520849 is other weaves (such as jacquard, complex weaves); the difference lies in the fabric weave. 520843 Yarn-dyed twill weave cotton fabric, cotton content ≥85%, weight per square metre ≤200 g: 520843 is yarn-dyed twill weave, while 520849 is other weaves; twill fabric has a specific texture and must be distinguished during classification. 520849 Other yarn-dyed woven fabrics of cotton, cotton content ≥85%, weight per square metre ≤200 g: This code is a residual subheading, applicable to yarn-dyed cotton fabric that is not plain weave, not twill weave, and not satin weave. 520931 Dyed plain weave cotton fabric, cotton content ≥85%, weight per square metre >200 g: 520931 is dyed fabric with a weight >200 g, while 520849 is yarn-dyed fabric with a weight ≤200 g; the two differ in both dyeing and finishing method and weight. 521041 Yarn-dyed plain weave cotton fabric, cotton content <85%, mixed mainly with man-made fibres, weight per square metre ≤200 g: 521041 has a cotton content of <85%, while 520849 requires a cotton content of ≥85%; the difference in composition is the fundamental distinction. Is the cotton content ≥85%? Is it a yarn-dyed process (yarn dyed first)? Is the weight per square metre ≤200 g? Is the weave structure neither plain weave, nor twill weave, nor satin weave? Are the composition test report and weight certificate provided?
Basis
The core criteria for classification include: 1) fibre composition, the cotton content must be ≥85% by weight, which is the prerequisite for classification under heading 5208; 2) weaving method, it must be a woven fabric, excluding knitted fabrics; 3) dyeing and finishing method, it must be yarn-dyed, i.e., the yarn is dyed before weaving, rather than dyed or printed after weaving; 4) weight per unit area, it must be ≤200 g/m²; 5) weave structure, it must not belong to plain weave, twill weave, satin weave, or other listed weaves, otherwise it should be classified under a more specific subheading of 5208. Only when all the above conditions are met simultaneously can it be classified under 520849.
Confused Codes：
520842 - Yarn-dyed plain weave cotton fabric, cotton content ≥85%, weight per square metre ≤200 g
520842 is yarn-dyed plain weave, while 520849 is other weaves (such as jacquard, complex weaves); the difference lies in the fabric weave.
520843 - Yarn-dyed twill weave cotton fabric, cotton content ≥85%, weight per square metre ≤200 g
520843 is yarn-dyed twill weave, while 520849 is other weaves; twill fabric has a specific texture and must be distinguished during classification.
520849 - Other yarn-dyed woven fabrics of cotton, cotton content ≥85%, weight per square metre ≤200 g
This code is a residual subheading, applicable to yarn-dyed cotton fabric that is not plain weave, not twill weave, and not satin weave.
520931 - Dyed plain weave cotton fabric, cotton content ≥85%, weight per square metre >200 g
520931 is dyed fabric with a weight >200 g, while 520849 is yarn-dyed fabric with a weight ≤200 g; the two differ in both dyeing and finishing method and weight.
521041 - Yarn-dyed plain weave cotton fabric, cotton content <85%, mixed mainly with man-made fibres, weight per square metre ≤200 g
521041 has a cotton content of <85%, while 520849 requires a cotton content of ≥85%; the difference in composition is the fundamental distinction.
Self-Check：
✓ Is the cotton content ≥85%?
✓ Is it a yarn-dyed process (yarn dyed first)?
✓ Is the weight per square metre ≤200 g?
✓ Is the weave structure neither plain weave, nor twill weave, nor satin weave?
✓ Are the composition test report and weight certificate provided?
❓ FAQ
How can I check the tariff rate for 520849? You can check through the "Import and Export Tariff" on the official website of the General Administration of Customs of China, or use the "Customs Classification Pre-ruling" system. Tariff rates may change due to trade agreements, country of origin, and other factors; it is recommended to rely on the latest tariff schedule or consult a professional customs broker. What is the difference in classification between yarn-dyed fabric and dyed fabric? Yarn-dyed fabric is woven from dyed yarn and is classified under the yarn-dyed subheadings of 5208 (such as 520842-520849); dyed fabric is dyed as a whole after weaving and is classified under the dyed subheadings (such as 520931-520939). The processes are different, and the classification subheadings are different. Under which code should yarn-dyed jacquard fabric with 85% cotton and a weight per square metre of 180 g be classified? It should be classified under 520849. Because the cotton content is ≥85%, it is yarn-dyed, the weight per square metre is ≤200 g, and the jacquard weave is not plain weave, twill weave, or satin weave, so it meets the "other" subheading. If yarn-dyed cotton fabric contains 80% cotton and 20% polyester, where should it be classified? With a cotton content of <85%, it cannot be classified under 5208; it should be classified under 5209 (woven fabrics of cotton with a cotton content of <85%, mixed mainly with man-made fibres) or 5210 (woven fabrics of cotton with a cotton content of <85%, mixed mainly with man-made fibres, weight per square metre ≤200 g), depending on the blend ratio and weight. What test reports are required when declaring 520849? Usually, a fibre composition test report (proving cotton content ≥85%), a weight per square metre test report, and a yarn-dyed process description (such as yarn dyeing certificate) are required. Customs may require reports issued by third-party testing institutions. What are the main differences between 520849 and 520842, 520843? 520842 is yarn-dyed plain weave fabric, 520843 is yarn-dyed twill weave fabric, and 520849 is yarn-dyed fabric of other weaves (such as jacquard, satin, etc.). The fabric weave must be accurately declared during classification, otherwise it may lead to classification errors. For cross-border e-commerce exports of cotton fabric, how can I determine whether 520849 applies? It is necessary to confirm: 1) cotton content ≥85%; 2) yarn-dyed; 3) weight per square metre ≤200 g; 4) not plain weave, twill weave, or satin weave. If these are met, it is classified under 520849. It is recommended to keep product specification sheets and test reports for customs inspection. What is the export tax rebate rate for goods under 520849? The export tax rebate rate is dynamically adjusted by the State Taxation Administration and the Ministry of Finance and may differ across periods. It is recommended to check the latest "Export Tax Rebate Rate Database" or consult the local tax authority, subject to actual implementation.
Q: How can I check the tariff rate for 520849?
A: You can check through the "Import and Export Tariff" on the official website of the General Administration of Customs of China, or use the "Customs Classification Pre-ruling" system. Tariff rates may change due to trade agreements, country of origin, and other factors; it is recommended to rely on the latest tariff schedule or consult a professional customs broker.
Q: What is the difference in classification between yarn-dyed fabric and dyed fabric?
A: Yarn-dyed fabric is woven from dyed yarn and is classified under the yarn-dyed subheadings of 5208 (such as 520842-520849); dyed fabric is dyed as a whole after weaving and is classified under the dyed subheadings (such as 520931-520939). The processes are different, and the classification subheadings are different.
Q: Under which code should yarn-dyed jacquard fabric with 85% cotton and a weight per square metre of 180 g be classified?
A: It should be classified under 520849. Because the cotton content is ≥85%, it is yarn-dyed, the weight per square metre is ≤200 g, and the jacquard weave is not plain weave, twill weave, or satin weave, so it meets the "other" subheading.
Q: If yarn-dyed cotton fabric contains 80% cotton and 20% polyester, where should it be classified?
A: With a cotton content of <85%, it cannot be classified under 5208; it should be classified under 5209 (woven fabrics of cotton with a cotton content of <85%, mixed mainly with man-made fibres) or 5210 (woven fabrics of cotton with a cotton content of <85%, mixed mainly with man-made fibres, weight per square metre ≤200 g), depending on the blend ratio and weight.
Q: What test reports are required when declaring 520849?
A: Usually, a fibre composition test report (proving cotton content ≥85%), a weight per square metre test report, and a yarn-dyed process description (such as yarn dyeing certificate) are required. Customs may require reports issued by third-party testing institutions.
Q: What are the main differences between 520849 and 520842, 520843?
A: 520842 is yarn-dyed plain weave fabric, 520843 is yarn-dyed twill weave fabric, and 520849 is yarn-dyed fabric of other weaves (such as jacquard, satin, etc.). The fabric weave must be accurately declared during classification, otherwise it may lead to classification errors.
Q: For cross-border e-commerce exports of cotton fabric, how can I determine whether 520849 applies?
A: It is necessary to confirm: 1) cotton content ≥85%; 2) yarn-dyed; 3) weight per square metre ≤200 g; 4) not plain weave, twill weave, or satin weave. If these are met, it is classified under 520849. It is recommended to keep product specification sheets and test reports for customs inspection.
Q: What is the export tax rebate rate for goods under 520849?
A: The export tax rebate rate is dynamically adjusted by the State Taxation Administration and the Ministry of Finance and may differ across periods. It is recommended to check the latest "Export Tax Rebate Rate Database" or consult the local tax authority, subject to actual implementation.
⚠️ 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.