Chapter 52 covers cotton and cotton textiles, including raw cotton, cotton waste, carded cotton, cotton yarn, and cotton woven fabrics. This chapter is a core chapter in textile classification, involving the complete industrial chain from raw materials to finished products. Cotton fabrics are further subdivided based on weave, bleaching status, weight, etc., and are an important textile category in international trade. Heading 5209 specifically covers cotton woven fabrics, plain weave fabrics containing ≥85% cotton. Under this heading, it is further divided into subheadings based on bleaching status (unbleached, bleached, dyed, etc.) and weight (≤200g or >200g). 5209 mainly covers bleached cotton plain weave fabrics, which are important raw materials for downstream industries such as apparel and home textiles. The first 2 digits 52 represent Chapter 52 cotton and cotton textiles; digits 3-4, 09, represent cotton woven fabrics, containing ≥85% cotton, plain weave fabrics weighing more than 200g per square meter; digits 5-6, 21, represent bleached plain weave fabrics, containing ≥85% cotton, weighing >200g per square meter. The overall code 520921 refers to bleached cotton plain weave fabric, containing ≥85% cotton, weighing >200g per square meter. This commodity is classified under 520921 because it meets three key conditions: cotton content ≥85%, bleached treatment, plain weave, and weight >200g per square meter. Adjacent codes such as 5209.22 (other bleached woven fabrics) are excluded due to different weave, and 5208 (containing ≥85% cotton but weighing ≤200g per square meter) is excluded due to non-conforming weight.
Chapter
Chapter 52 covers cotton and cotton textiles, including raw cotton, cotton waste, carded cotton, cotton yarn, and cotton woven fabrics. This chapter is a core chapter in textile classification, involving the complete industrial chain from raw materials to finished products. Cotton fabrics are further subdivided based on weave, bleaching status, weight, etc., and are an important textile category in international trade.
Heading
Heading 5209 specifically covers cotton woven fabrics, plain weave fabrics containing ≥85% cotton. Under this heading, it is further divided into subheadings based on bleaching status (unbleached, bleached, dyed, etc.) and weight (≤200g or >200g). 5209 mainly covers bleached cotton plain weave fabrics, which are important raw materials for downstream industries such as apparel and home textiles.
Digit Breakdown
The first 2 digits 52 represent Chapter 52 cotton and cotton textiles; digits 3-4, 09, represent cotton woven fabrics, containing ≥85% cotton, plain weave fabrics weighing more than 200g per square meter; digits 5-6, 21, represent bleached plain weave fabrics, containing ≥85% cotton, weighing >200g per square meter. The overall code 520921 refers to bleached cotton plain weave fabric, containing ≥85% cotton, weighing >200g per square meter.
Classification Basis
This commodity is classified under 520921 because it meets three key conditions: cotton content ≥85%, bleached treatment, plain weave, and weight >200g per square meter. Adjacent codes such as 5209.22 (other bleached woven fabrics) are excluded due to different weave, and 5208 (containing ≥85% cotton but weighing ≤200g per square meter) is excluded due to non-conforming weight.
📝 Declaration Elements
Product Name: The specific name of the declared commodity should include key characteristics such as bleached, plain weave, and cotton, for example, "bleached cotton plain weave fabric." Composition Content: Accurately declare cotton content and other fiber content. Cotton content must be ≥85%, otherwise it is classified under other headings. Weight: Declare the weight per square meter, which must be >200g. This is the key indicator distinguishing 5208 from 5209. Weave: Clearly state plain weave, i.e., warp and weft yarns interlace one up and one down, distinguishing it from twill, satin, etc. Bleaching Status: Declare as bleached, distinguishing it from unbleached, dyed, yarn-dyed, etc. Bleaching requires chemical treatment to remove natural pigments. Width: Declare the fabric width, usually expressed in centimeters or inches, which affects classification and tariffs. Processing Technique: Briefly describe weaving and finishing processes, such as "woven, bleached, mercerized," etc. Product Name: Bleached cotton plain weave fabric; Composition Content: 100% cotton; Weight: 220g/㎡; Weave: Plain weave; Bleaching Status: Bleached; Width: 150cm; Processing Technique: Woven, bleached, mercerized. Incorrect weight units: Misreporting weight as ounces/yard, leading to classification deviation. False composition declaration: Actual cotton content below 85% but declared as pure cotton, triggering customs questioning. Confusion between bleaching and dyeing: Bleached fabric after dyeing should be classified under the dyed fabric subheading, not bleached.
Product Name
The specific name of the declared commodity should include key characteristics such as bleached, plain weave, and cotton, for example, "bleached cotton plain weave fabric."
⚠️ Writing only "cotton fabric" or "bleached fabric" without specifying weave and composition.
Composition Content
Accurately declare cotton content and other fiber content. Cotton content must be ≥85%, otherwise it is classified under other headings.
⚠️ Generally writing "pure cotton" but actually containing less than 85% cotton, leading to classification errors.
Weight
Declare the weight per square meter, which must be >200g. This is the key indicator distinguishing 5208 from 5209.
⚠️ Failure to provide weight or incorrect units (such as writing weight per yard).
Weave
Clearly state plain weave, i.e., warp and weft yarns interlace one up and one down, distinguishing it from twill, satin, etc.
⚠️ Misreporting twill fabric as plain weave fabric.
Bleaching Status
Declare as bleached, distinguishing it from unbleached, dyed, yarn-dyed, etc. Bleaching requires chemical treatment to remove natural pigments.
⚠️ Declaring semi-bleached or natural white fabric as bleached.
Width
Declare the fabric width, usually expressed in centimeters or inches, which affects classification and tariffs.
⚠️ Failure to declare width or inconsistent units.
Processing Technique
Briefly describe weaving and finishing processes, such as "woven, bleached, mercerized," etc.
⚠️ Omitting key processes such as mercerizing, singeing, etc.
Incorrect weight units: Misreporting weight as ounces/yard, leading to classification deviation.
False composition declaration: Actual cotton content below 85% but declared as pure cotton, triggering customs questioning.
Confusion between bleaching and dyeing: Bleached fabric after dyeing should be classified under the dyed fabric subheading, not bleached.
🎯 Classification Logic
The core basis for classification is: 1. Cotton content ≥85%; 2. Weight per square meter >200g; 3. Plain weave; 4. Bleached treatment. These four conditions must be met simultaneously, none can be absent. If any one does not conform, it is classified under an adjacent code. 5208.21 Bleached cotton plain weave fabric, containing ≥85% cotton, weighing ≤200g per square meter: Different weight: 5208.21 is ≤200g, while 5209.21 is >200g. 5209.22 Other bleached cotton woven fabrics, containing ≥85% cotton, weighing >200g per square meter: Different weave: 5209.22 is non-plain weave (such as twill, satin), while 5209.21 is plain weave. 5209.11 Unbleached cotton plain weave fabric, containing ≥85% cotton, weighing >200g per square meter: Different bleaching status: 5209.11 is unbleached, while 5209.21 is bleached. 5210.21 Bleached cotton blended with chemical fibers plain weave fabric, containing <85% cotton, weighing ≤200g per square meter: Different cotton content: 5210.21 contains <85% cotton, and weight ≤200g per square meter. Is cotton content ≥85%? Is weight per square meter >200g? Is it plain weave? Has it undergone bleaching treatment? Is it blended with other fibers?
Basis
The core basis for classification is: 1. Cotton content ≥85%; 2. Weight per square meter >200g; 3. Plain weave; 4. Bleached treatment. These four conditions must be met simultaneously, none can be absent. If any one does not conform, it is classified under an adjacent code.
Confused Codes:
5208.21 - Bleached cotton plain weave fabric, containing ≥85% cotton, weighing ≤200g per square meter
Different weight: 5208.21 is ≤200g, while 5209.21 is >200g.
5209.22 - Other bleached cotton woven fabrics, containing ≥85% cotton, weighing >200g per square meter
Different weave: 5209.22 is non-plain weave (such as twill, satin), while 5209.21 is plain weave.
5209.11 - Unbleached cotton plain weave fabric, containing ≥85% cotton, weighing >200g per square meter
Different bleaching status: 5209.11 is unbleached, while 5209.21 is bleached.
5210.21 - Bleached cotton blended with chemical fibers plain weave fabric, containing <85% cotton, weighing ≤200g per square meter
Different cotton content: 5210.21 contains <85% cotton, and weight ≤200g per square meter.
Self-Check:
✓ Is cotton content ≥85%?
✓ Is weight per square meter >200g?
✓ Is it plain weave?
✓ Has it undergone bleaching treatment?
✓ Is it blended with other fibers?
❓ FAQ
How to check the import tariff rate for 520921? You can check the most-favored-nation tariff rate, general tariff rate, value-added tax, and consumption tax (if applicable) by entering HS code 520921 on the General Administration of Customs website, China International Trade Single Window, or professional tariff query tools. Tariff rates may be adjusted with policy changes; it is recommended to refer to the latest official data. What is the difference between 520921 and 520922? 520921 is bleached cotton plain weave fabric, weighing >200g per square meter; 520922 is other bleached cotton woven fabrics (such as twill, satin), weighing >200g per square meter. The key difference is the weave: plain weave vs. non-plain weave. If the cotton content is 80%, which code should it be classified under? If cotton content is <85%, and it is mainly blended with chemical fibers, weighing >200g per square meter, bleached plain weave, it should be classified under 5211.21 (bleached cotton blended with chemical fibers plain weave fabric, containing <85% cotton, weighing >200g per square meter). The specific classification depends on the blend ratio and weight. What is the difference between bleached and natural white? Bleaching is a chemical treatment to remove natural pigments, making the fabric whiter; natural white is the natural cotton color without bleaching. In classification, natural white is generally regarded as unbleached and classified under 5209.11. How to accurately measure weight? Weight refers to the weight of fabric per square meter. Typically, a circular sampler is used to take a 100cm² sample, which is then weighed and converted. Note the testing standard (such as ISO 3801) and ensure the sample is not affected by moisture. What is the export tax rebate rate for 520921? The export tax rebate rate is periodically adjusted by the State Taxation Administration. You can check the latest rebate rate through the "China Export Tax Rebate Consulting Network" or the Single Window. Currently, the textile rebate rate is mostly 13%, but the actual policy shall prevail. Is a test report required for declaration? Customs may require test reports on composition, weight, etc., to verify the accuracy of the declaration. It is recommended to prepare third-party test reports in advance, such as from SGS, Intertek, etc., to avoid customs clearance delays. If the fabric has undergone mercerization, does it affect classification? Mercerization does not change the basic classification; it is still classified under 520921 as bleached plain weave fabric. However, the mercerization process should be noted in the declaration so that customs can fully understand the characteristics of the commodity.
Q: How to check the import tariff rate for 520921?
A: You can check the most-favored-nation tariff rate, general tariff rate, value-added tax, and consumption tax (if applicable) by entering HS code 520921 on the General Administration of Customs website, China International Trade Single Window, or professional tariff query tools. Tariff rates may be adjusted with policy changes; it is recommended to refer to the latest official data.
Q: What is the difference between 520921 and 520922?
A: 520921 is bleached cotton plain weave fabric, weighing >200g per square meter; 520922 is other bleached cotton woven fabrics (such as twill, satin), weighing >200g per square meter. The key difference is the weave: plain weave vs. non-plain weave.
Q: If the cotton content is 80%, which code should it be classified under?
A: If cotton content is <85%, and it is mainly blended with chemical fibers, weighing >200g per square meter, bleached plain weave, it should be classified under 5211.21 (bleached cotton blended with chemical fibers plain weave fabric, containing <85% cotton, weighing >200g per square meter). The specific classification depends on the blend ratio and weight.
Q: What is the difference between bleached and natural white?
A: Bleaching is a chemical treatment to remove natural pigments, making the fabric whiter; natural white is the natural cotton color without bleaching. In classification, natural white is generally regarded as unbleached and classified under 5209.11.
Q: How to accurately measure weight?
A: Weight refers to the weight of fabric per square meter. Typically, a circular sampler is used to take a 100cm² sample, which is then weighed and converted. Note the testing standard (such as ISO 3801) and ensure the sample is not affected by moisture.
Q: What is the export tax rebate rate for 520921?
A: The export tax rebate rate is periodically adjusted by the State Taxation Administration. You can check the latest rebate rate through the "China Export Tax Rebate Consulting Network" or the Single Window. Currently, the textile rebate rate is mostly 13%, but the actual policy shall prevail.
Q: Is a test report required for declaration?
A: Customs may require test reports on composition, weight, etc., to verify the accuracy of the declaration. It is recommended to prepare third-party test reports in advance, such as from SGS, Intertek, etc., to avoid customs clearance delays.
Q: If the fabric has undergone mercerization, does it affect classification?
A: Mercerization does not change the basic classification; it is still classified under 520921 as bleached plain weave fabric. However, the mercerization process should be noted in the declaration so that customs can fully understand the characteristics of the commodity.
⚠️ 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.