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 for textile raw materials and products, covering the complete industrial chain from cotton to finished fabric. When classifying for customs, key attention should be paid to cotton content, processing status (whether bleached, dyed, printed, etc.), and fabric weave (plain weave, twill weave, etc.), as these factors directly affect subheading classification. Heading 5209 specifically refers to cotton woven fabrics containing ≥85% cotton by weight, further subdivided by weight per square meter and processing method. This heading excludes blended fabrics with cotton content below 85% (classified under 5210, etc.), lightweight cotton fabrics (classified under 5208), and printed fabrics (classified under 5210 or 5211). Classification requires meeting both the cotton content and weight standards, and distinguishing between bleached, dyed, yarn-dyed, and other processing states. The first 2 digits '52' represent Chapter 52 (Cotton and Cotton Textiles). Digits 3-4 '09' represent heading 5209, i.e., cotton woven fabrics containing ≥85% cotton, weighing more than 200 grams per square meter. Digits 5-6 '32' is the subheading, specifically referring to dyed twill woven fabrics (including four-thread twill). Twill weave means that warp and weft yarns interlace at intervals of at least two yarns, forming a distinct diagonal pattern. This subheading further excludes unbleached, bleached, and yarn-dyed twill fabrics, and is limited to dyed processing only. This commodity is classified under 5209.32 rather than adjacent codes for the following core reasons: 1) Cotton content ≥85%, meeting the requirements of heading 5209; 2) Weight per square meter >200 grams, excluding 5208 (≤200 grams); 3) Twill weave and dyed, distinguishing it from plain weave (5209.31) and yarn-dyed (5209.41). If cotton content is below 85%, it would be classified under 5210 or 5211; if printed, it would be classified under 5210.51 or 5211.51.
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 for textile raw materials and products, covering the complete industrial chain from cotton to finished fabric. When classifying for customs, key attention should be paid to cotton content, processing status (whether bleached, dyed, printed, etc.), and fabric weave (plain weave, twill weave, etc.), as these factors directly affect subheading classification.
Heading
Heading 5209 specifically refers to cotton woven fabrics containing ≥85% cotton by weight, further subdivided by weight per square meter and processing method. This heading excludes blended fabrics with cotton content below 85% (classified under 5210, etc.), lightweight cotton fabrics (classified under 5208), and printed fabrics (classified under 5210 or 5211). Classification requires meeting both the cotton content and weight standards, and distinguishing between bleached, dyed, yarn-dyed, and other processing states.
Digit Breakdown
The first 2 digits '52' represent Chapter 52 (Cotton and Cotton Textiles). Digits 3-4 '09' represent heading 5209, i.e., cotton woven fabrics containing ≥85% cotton, weighing more than 200 grams per square meter. Digits 5-6 '32' is the subheading, specifically referring to dyed twill woven fabrics (including four-thread twill). Twill weave means that warp and weft yarns interlace at intervals of at least two yarns, forming a distinct diagonal pattern. This subheading further excludes unbleached, bleached, and yarn-dyed twill fabrics, and is limited to dyed processing only.
Classification Basis
This commodity is classified under 5209.32 rather than adjacent codes for the following core reasons: 1) Cotton content ≥85%, meeting the requirements of heading 5209; 2) Weight per square meter >200 grams, excluding 5208 (≤200 grams); 3) Twill weave and dyed, distinguishing it from plain weave (5209.31) and yarn-dyed (5209.41). If cotton content is below 85%, it would be classified under 5210 or 5211; if printed, it would be classified under 5210.51 or 5211.51.
📝 Declaration Elements
Product Name: Should be declared as 'Dyed Cotton Twill' or the specific commodity name, reflecting the twill weave and dyeing process. Composition Content: Must indicate cotton content percentage, such as '100% Cotton' or '85% Cotton, 15% Polyester', ensuring ≥85%. Weight Per Square Meter: Declare the gram weight, such as '220g/m²', which must be greater than 200g/m². Fabric Weave: Clearly specify twill weave, may indicate '3-thread twill' or '4-thread twill'. Dyeing and Finishing Method: Indicate 'Dyed', distinguishing from bleached, yarn-dyed, or printed. Width: Declare the fabric width, such as '150cm', which affects classification but is not critical. Brand or Manufacturer: If there is a brand, it must be declared; if no brand, may fill in 'None'. Product Name: Dyed Cotton Twill; Composition Content: 100% Cotton; Weight Per Square Meter: 220g/m²; Fabric Weave: 3-thread twill; Dyeing and Finishing Method: Dyed; Width: 150cm; Brand: None; Manufacturer: XX Textile Co., Ltd. Using ounces/yard as weight unit, leading to classification errors. Declaring yarn-dyed fabric as dyed fabric, resulting in subheading errors. Cotton content below 85% but failing to provide blend ratio, may be classified under 5210.
Product Name
Should be declared as 'Dyed Cotton Twill' or the specific commodity name, reflecting the twill weave and dyeing process.
⚠️ Declaring only 'Cotton Fabric' without specifying twill weave and dyeing.
Composition Content
Must indicate cotton content percentage, such as '100% Cotton' or '85% Cotton, 15% Polyester', ensuring ≥85%.
⚠️ Failing to provide specific percentages, or incorrectly reporting as blended.
Weight Per Square Meter
Declare the gram weight, such as '220g/m²', which must be greater than 200g/m².
⚠️ Unit errors (e.g., ounces/yard), or failing to provide gram weight.
Fabric Weave
Clearly specify twill weave, may indicate '3-thread twill' or '4-thread twill'.
⚠️ Incorrectly reporting as plain weave or satin weave.
Dyeing and Finishing Method
Indicate 'Dyed', distinguishing from bleached, yarn-dyed, or printed.
⚠️ Incorrectly reporting yarn-dyed fabric as dyed fabric.
Width
Declare the fabric width, such as '150cm', which affects classification but is not critical.
⚠️ Failing to provide width, or unit errors.
Brand or Manufacturer
If there is a brand, it must be declared; if no brand, may fill in 'None'.
⚠️ Ignoring the brand, leading to intellectual property issues.
Using ounces/yard as weight unit, leading to classification errors.
Declaring yarn-dyed fabric as dyed fabric, resulting in subheading errors.
Cotton content below 85% but failing to provide blend ratio, may be classified under 5210.
🎯 Classification Logic
Core classification basis: 1) Cotton content ≥85% (Chapter 52 Note); 2) Weight per square meter >200g (boundary between heading 5209 and 5208); 3) Twill weave (distinction between subheading 5209.32 and 5209.31); 4) Dyed processing (distinguished from bleached and yarn-dyed). Must be combined with laboratory test reports or contract specifications to ensure all indicators comply. 520931 Dyed Cotton Plain Weave Fabric: Different fabric weave; 520931 is plain weave, 520932 is twill weave. 520941 Yarn-Dyed Cotton Twill Fabric: Different processing method; 520941 is yarn-dyed (yarn dyed first, then woven), 520932 is dyed (woven first, then dyed). 521031 Dyed Cotton Blend Plain Weave Fabric: Cotton content <85%, classified under 5210, and is plain weave. 520832 Dyed Cotton Twill Fabric (≤200g/m²): Different gram weight; 520832 is ≤200g/m², 520932 is >200g/m². Is cotton content ≥85%? Is weight per square meter >200g? Is it twill weave? Is it dyed processing? Are printed and yarn-dyed fabrics excluded?
Basis
Core classification basis: 1) Cotton content ≥85% (Chapter 52 Note); 2) Weight per square meter >200g (boundary between heading 5209 and 5208); 3) Twill weave (distinction between subheading 5209.32 and 5209.31); 4) Dyed processing (distinguished from bleached and yarn-dyed). Must be combined with laboratory test reports or contract specifications to ensure all indicators comply.
Confused Codes：
520931 - Dyed Cotton Plain Weave Fabric
Different fabric weave; 520931 is plain weave, 520932 is twill weave.
520941 - Yarn-Dyed Cotton Twill Fabric
Different processing method; 520941 is yarn-dyed (yarn dyed first, then woven), 520932 is dyed (woven first, then dyed).
521031 - Dyed Cotton Blend Plain Weave Fabric
Cotton content <85%, classified under 5210, and is plain weave.
520832 - Dyed Cotton Twill Fabric (≤200g/m²)
Different gram weight; 520832 is ≤200g/m², 520932 is >200g/m².
Self-Check：
✓ Is cotton content ≥85%?
✓ Is weight per square meter >200g?
✓ Is it twill weave?
✓ Is it dyed processing?
✓ Are printed and yarn-dyed fabrics excluded?
❓ FAQ
How to check the import tariff rate for 520932? You can check the most-favored-nation rate, general rate, VAT, and consumption tax by entering HS code 520932 on the General Administration of Customs website, China International Trade Single Window, or third-party tariff query tools. Note that rates may be adjusted with policy changes; it is recommended to refer to the latest tariff schedule. If cotton content is exactly 85%, can it be classified under 520932? Yes. Chapter 52 Note stipulates that cotton content ≥85% is classified under 5209, so 85% meets the requirement. However, note that if the blended material is synthetic fiber and the synthetic fiber content is ≥15%, it may affect classification; it is recommended to provide an accurate test report. How to distinguish twill fabric from plain weave fabric? Twill fabric has warp and weft yarns interlacing at intervals of at least two yarns, with a diagonal pattern on the surface; plain weave fabric has warp and weft yarns interlacing one over one under, with a smooth surface. It can be determined by observation with a magnifying glass or fabric analysis. What is the difference between dyed fabric and yarn-dyed fabric? Dyed fabric is woven into greige fabric first and then dyed; yarn-dyed fabric is made by dyeing yarn first and then weaving. Yarn-dyed fabric is typically classified under 5209.41 or 5209.42, while dyed fabric is classified under 5209.31 or 5209.32. The production process flow must be provided during declaration. How is weight per square meter calculated? Gram weight = fabric weight (grams) ÷ area (square meters). It must be tested using standard methods, such as cutting a sample of a certain area and weighing it. Note unit conversion: 1 ounce/yard² ≈ 33.9g/m². If cotton content is below 85%, which code should it be classified under? If cotton content <85% and mainly blended with synthetic fibers, classify under 5210 (cotton <85%, blended with synthetic fibers); if blended with other fibers, classify under 5211. The specific classification depends on the blended materials. Is a test report required for customs declaration? It is recommended to provide one, especially when cotton content and gram weight are close to critical values. Customs may require sending samples for testing; a test report can expedite customs clearance. The test report must be issued by an authoritative institution, such as SGS, BV, etc. What is the difference between 520932 and 520942? 520942 is yarn-dyed twill fabric, gram weight >200g/m²; 520932 is dyed twill fabric. The two have different processing methods; classification requires distinguishing between dyeing and yarn-dyeing processes.
Q: How to check the import tariff rate for 520932?
A: You can check the most-favored-nation rate, general rate, VAT, and consumption tax by entering HS code 520932 on the General Administration of Customs website, China International Trade Single Window, or third-party tariff query tools. Note that rates may be adjusted with policy changes; it is recommended to refer to the latest tariff schedule.
Q: If cotton content is exactly 85%, can it be classified under 520932?
A: Yes. Chapter 52 Note stipulates that cotton content ≥85% is classified under 5209, so 85% meets the requirement. However, note that if the blended material is synthetic fiber and the synthetic fiber content is ≥15%, it may affect classification; it is recommended to provide an accurate test report.
Q: How to distinguish twill fabric from plain weave fabric?
A: Twill fabric has warp and weft yarns interlacing at intervals of at least two yarns, with a diagonal pattern on the surface; plain weave fabric has warp and weft yarns interlacing one over one under, with a smooth surface. It can be determined by observation with a magnifying glass or fabric analysis.
Q: What is the difference between dyed fabric and yarn-dyed fabric?
A: Dyed fabric is woven into greige fabric first and then dyed; yarn-dyed fabric is made by dyeing yarn first and then weaving. Yarn-dyed fabric is typically classified under 5209.41 or 5209.42, while dyed fabric is classified under 5209.31 or 5209.32. The production process flow must be provided during declaration.
Q: How is weight per square meter calculated?
A: Gram weight = fabric weight (grams) ÷ area (square meters). It must be tested using standard methods, such as cutting a sample of a certain area and weighing it. Note unit conversion: 1 ounce/yard² ≈ 33.9g/m².
Q: If cotton content is below 85%, which code should it be classified under?
A: If cotton content <85% and mainly blended with synthetic fibers, classify under 5210 (cotton <85%, blended with synthetic fibers); if blended with other fibers, classify under 5211. The specific classification depends on the blended materials.
Q: Is a test report required for customs declaration?
A: It is recommended to provide one, especially when cotton content and gram weight are close to critical values. Customs may require sending samples for testing; a test report can expedite customs clearance. The test report must be issued by an authoritative institution, such as SGS, BV, etc.
Q: What is the difference between 520932 and 520942?
A: 520942 is yarn-dyed twill fabric, gram weight >200g/m²; 520932 is dyed twill fabric. The two have different processing methods; classification requires distinguishing between dyeing and yarn-dyeing processes.
⚠️ 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.