HS Code: 520942
Yarn-dyed cotton coarse twill (denim), cotton content ≥85%, weight per square meter >200g.
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📋 Code Structure

Chapter
Chapter 52 covers cotton and cotton textiles, including cotton, not carded or combed, cotton yarn, cotton woven fabrics, etc. This chapter is an important chapter for textile raw materials and semi-finished products, involving the complete industrial chain from raw cotton to cotton fabric. Among them, cotton woven fabrics are further subdivided according to weave, weight, whether yarn-dyed, etc., and it is a commonly used classification chapter in international trade.
Heading
Heading 5209 specifically refers to cotton woven fabrics containing ≥85% cotton and weighing more than 200 g per square meter. Fabrics under this heading are usually heavy cotton fabrics, such as denim, canvas, etc., widely used in clothing, home textiles, and industrial products. It is distinguished from 5208 (light cotton fabric) by weight and is an important node in the classification of cotton fabrics.
Digit Breakdown
The first 2 digits 52 represent Chapter 52, cotton and cotton textiles; digits 3-4, 09, represent heading 5209, namely heavy cotton woven fabrics containing ≥85% cotton (weight per square meter >200 g); digits 5-6, 42, are the subheading, specifically referring to yarn-dyed cotton denim (labour cloth), that is, warp yarn dyed, weft yarn grey or different in color from the warp yarn, using twill weave (usually 3/1 or 2/1) denim. Products under this subheading are commonly found in jeans, workwear, etc.
Classification Basis
This commodity contains ≥85% cotton, weighs >200 g per square meter, and is yarn-dyed denim, fully complying with the weight and composition requirements of heading 5209, while subheading 520942 clearly refers to yarn-dyed denim. Adjacent codes such as 520941 (yarn-dyed plain weave fabric) or 520943 (other yarn-dyed twill fabrics) are excluded because of different weaves, while 5208 is excluded because the weight is less than 200 g.

📝 Declaration Elements

Product name
Fill in the standard name of the commodity, such as "yarn-dyed cotton denim" or "labour cloth"; avoid using common names or brand names.
⚠️ Mistakenly writing "jeans fabric" without indicating the yarn-dyed and denim characteristics.
Composition content
Indicate the cotton content percentage, which must be ≥85%; the remainder may be other fibers and must be listed separately.
⚠️ Writing only "pure cotton" without providing a specific percentage, or ignoring other fiber components.
Weight per square meter
Declare the weight, in g/m², which must be greater than 200 g, and an accurate value must be provided.
⚠️ Misreporting it as below 200 g, or using the wrong unit (such as ounces per square yard).
Weaving method
State that it is woven, and indicate the twill weave (such as 3/1 twill).
⚠️ Writing only "woven" without specifying twill, leading to classification disputes.
Dyeing condition
Indicate yarn-dyed, that is, yarns are dyed before weaving, usually with dyed warp and grey or differently colored weft.
⚠️ Misreporting it as piece-dyed or printed, leading to classification under other subheadings.
Width
Provide the fabric width in centimeters for statistics and document review.
⚠️ Failure to provide width or incorrect unit.
Brand and model
If there is a brand or model, declare it truthfully; if there is no brand, fill in "none".
⚠️ Omitting brand information or filling it in incompletely.
Example:
Product name: Yarn-dyed cotton denim (labour cloth); Composition content: 100% cotton; Weight per square meter: 350 g/m²; Weaving method: woven twill (3/1); Dyeing condition: yarn-dyed (indigo warp, grey weft); Width: 150 cm; Brand: none; Model: none.
Common Mistakes:

🎯 Classification Logic

Basis
The core basis for classification is: 1) cotton content ≥85%; 2) weight per square meter >200 g; 3) yarn-dyed; 4) denim weave (usually 3/1 or 2/1). At the same time, the notes to Chapter 52 and the heading text must be satisfied. If the weight is less than 200 g, it should be classified under 5208; if the cotton content is <85%, it may be classified under 5210 or 5211, etc. Twill weave is the key to distinguishing 520942 from 520941 (plain weave) and 520943 (other twill).
Confused Codes:
520941 - Yarn-dyed cotton plain weave fabric
Plain weave, not twill; the weight and composition are the same, but the weave is different.
520943 - Other yarn-dyed cotton twill fabrics
Twill weave, but not denim (such as fine twill, steep twill), or slight differences in weight and composition.
5208 - Light cotton woven fabrics
Weight per square meter ≤200 g; even if yarn-dyed twill, it is classified under this heading.
5210 - Cotton woven fabrics containing <85% cotton
Cotton content is less than 85%, mainly blended with man-made fibers, and the weight may be >200 g.
Self-Check:

❓ FAQ

Q: How can I check the import tariff rate for 520942?
A: You can check the latest tariff rate through the official website of the General Administration of Customs of China or the International Trade Single Window, and you may also refer to the Customs Import and Export Tariff of the People's Republic of China. Tariff rates may change due to trade agreements, country of origin, etc., and it is recommended to rely on official real-time data.
Q: What is the difference between yarn-dyed and piece-dyed?
A: Yarn-dyed means the yarn is dyed first and then woven, and the colors on the front and back of the fabric may differ; piece-dyed means the fabric is dyed after weaving, with uniform color. For classification, yarn-dyed is classified under 520942, while piece-dyed may be classified under other subheadings of 5209.
Q: If the weight is exactly 200 g, how should it be classified?
A: Heading 5209 requires a weight exceeding 200 g. If it is exactly 200 g, it should be classified under 5208 (≤200 g). It is recommended to measure it in practice and keep test reports to avoid disputes.
Q: How is 85% cotton content calculated?
A: It is calculated by weight percentage, including cotton fibers and any possible cotton blend components, and an authoritative test report must be provided. If the cotton content is 85% or more, it is classified under 5209; otherwise, it is classified under 5210, etc.
Q: Must denim be a 3/1 weave?
A: Denim usually refers to 3/1 or 2/1 twill, but the specific determination shall be subject to customs recognition. If the weave is different, it may be classified under 520943. It is recommended to provide a fabric weave diagram.
Q: What are the consequences of omitting the brand when declaring?
A: It may affect customs document review and statistics. If it involves an infringing brand, it may also lead to seizure or penalties. It is recommended to declare truthfully, and fill in "none" if there is no brand.
Q: What is the main difference between 520942 and 520943?
A: 520942 specifically refers to yarn-dyed denim (labour cloth), while 520943 covers other yarn-dyed twill fabrics, such as fine twill, steep twill, etc. The difference lies in the fabric weave and style.
Q: What should be noted when cross-border e-commerce exports this type of fabric?
A: The HS code must be declared accurately, and test reports such as composition and weight must be provided to ensure compliance with the standards of the destination country. At the same time, attention should be paid to rules of origin in order to enjoy tariff preferences.
⚠️ 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.