Chapter 52 covers cotton and cotton woven fabrics, including raw cotton, cotton waste, carded cotton, cotton yarn, and various types of cotton fabrics. This chapter is a foundational chapter in the textile category, involving the complete industrial chain from raw materials to finished products. Cotton fabrics are further subdivided by weaving method, gram weight, printing, etc., and are an important textile category in international trade. Heading 5208 includes cotton woven fabrics containing ≥85% cotton, subdivided by gram weight, weaving method (plain weave, twill, etc.), and whether printed or not. Goods under this heading are mostly fabrics for apparel and home textiles, and it is one of the core categories in textile trade. First 2 digits 52: Chapter 52, representing cotton and cotton woven fabrics. Digits 3-4 08: Heading 5208, referring to cotton woven fabrics containing ≥85% cotton. Digits 5-6 52: Subheading 520852, specifically printed plain weave cotton fabric, weighing 100-200g per square meter. Plain weave means warp and weft yarns interlace one over one under; printed means the surface has a printed pattern. The goods contain ≥85% cotton, weigh 100-200g per square meter, and are printed plain weave fabric, meeting all characteristics of 520852. The adjacent code 520851 is bleached plain weave fabric, and 520859 is other printed fabrics, so it is classified under 520852.

Product Name: The commodity name should be described in detail as printed plain weave cotton fabric, avoiding the generic term cotton fabric. Composition Content: Cotton content and possible blended components; must state cotton ≥85%, such as 100% cotton. Gram Weight: Weight per square meter, must be between 100-200g/m², accurate to the gram. Weaving Method: Must state plain weave; may additionally specify warp and weft density. Printing Status: State whether printed and the printing process, such as reactive printing. Width: Fabric width, usually expressed in centimeters or inches. Brand: If there is a brand, it must be declared; if no brand, fill in none. Item Number: The product number of the manufacturer or exporter, for easy identification. Product Name: Printed plain weave cotton fabric; Composition Content: 100% cotton; Gram Weight: 150g/m²; Weaving Method: Plain weave; Printing Status: Reactive printing; Width: 150cm; Brand: None; Item Number: COT-2024-01. Incorrect gram weight unit, such as writing weight per yard. Confusing printing with dyeing, leading to classification errors. Failing to state plain weave, which may lead to classification as twill or satin.

The classification basis is the notes to Chapter 52 and subheading texts of the Import and Export Tariff. Key determinations: cotton content ≥85%, weight per square meter 100-200g, plain weave, printed. Laboratory test reports should be used to confirm composition and gram weight. 520851 Bleached plain weave cotton fabric: 520851 is bleached, not printed; 520852 is printed. The two have different processes. 520859 Other printed cotton woven fabrics: 520859 includes printed fabrics that are not plain weave or whose gram weight is not 100-200g, with a broader scope. 521052 Printed plain weave cotton blended fabric: 521052 contains <85% cotton and is mainly blended with synthetic fibers, while 520852 requires cotton ≥85%. 520852 Printed plain weave cotton fabric (this code): This code is specific to plain weave, gram weight 100-200g, printed, cotton ≥85%. Is the cotton content ≥85%? Is the weight per square meter between 100-200g? Is it plain weave? Has it undergone printing? Have other treatments such as bleaching and dyeing been excluded?

How do I check the tariff rate for 520852? You can visit the official website of the General Administration of Customs of China or use tools such as Customs Clearance Network, enter HS code 520852 to check the latest tariff rate. Note that tariff rates may vary depending on trade agreements and country of origin. What is the main difference between 520852 and 520851? 520851 is bleached plain weave fabric, and 520852 is printed plain weave fabric. Printing includes direct printing, discharge printing, etc., while bleaching has no pattern. Classification should be judged based on the actual process. If the cotton content is 80%, which code should it be classified under? If the cotton content is <85% and it is mainly blended with synthetic fibers, it should be classified under headings such as 5210 or 5211. The specific subheading must be determined based on the blend composition and gram weight. If the gram weight is exactly 200g/m², is it classified under 520852? Yes. The gram weight range of 520852 is 100-200g/m², including 200g. But if it exceeds 200g, it is classified under headings such as 5209. What documents are required when declaring printed plain weave cotton fabric? Usually contracts, invoices, packing lists, composition test reports, production process descriptions, etc. are required. When necessary, customs may require sampling and testing. What is the export tax rebate rate for 520852? The export tax rebate rate changes with policy adjustments. It is recommended to check the latest announcement from the State Taxation Administration or consult the local tax authority. How do I distinguish plain weave from twill? Plain weave is the interlacing of warp and weft yarns one over one under, with a flat surface; twill has diagonal lines. It can be observed with a magnifying glass or by analyzing the fabric structure diagram. Is 520852 applicable to cross-border e-commerce retail? Yes. Cross-border e-commerce retail exports can also use this code, but attention must be paid to the declaration requirements for small parcel exports, such as amount limits and list declaration.