Chapter 52 covers the entire industry chain of cotton and cotton textiles, from raw materials such as raw cotton, cotton waste, and cotton carded or combed, to semi-finished and finished products such as cotton yarn and cotton woven fabrics. This chapter is a foundational chapter for textiles in the HS system, alongside Chapter 53 other vegetable textile fibers, Chapter 54 man-made filaments, and Chapter 55 man-made staple fibers. Cotton woven fabrics are further subdivided based on weaving method, whether bleached, dyed, printed, etc., as well as weight per square meter, cotton content, and other indicators. Heading 5209 specifically refers to cotton woven fabrics containing ≥85% cotton by weight and weighing more than 200 g/m². This heading is divided by processing technology into subheadings for bleached, dyed, yarn-dyed, printed, etc., covering different finishing states such as unbleached, bleached, dyed, yarn-dyed, and printed. Its core characteristics are high cotton content and heavy fabric, commonly used for denim, canvas, heavy shirt fabrics, workwear fabrics, etc. The first 2 digits "52" represent Chapter 52, i.e., cotton and cotton textiles. The 3rd-4th digits "09" represent heading 5209, i.e., cotton woven fabrics containing ≥85% cotton and weighing >200 g/m². The 5th-6th digits "59" represent subheading 5209.59, i.e., other printed cotton woven fabrics. Among them, "5" indicates the printing process, and "9" indicates other printed cotton fabrics not specifically named. The complete code 520959 is: Chapter 52 → heading 5209 → subheading 520959, precisely described as other printed cotton woven fabrics containing ≥85% cotton and weighing >200 g/m². This commodity is classified under 520959 rather than other adjacent codes because of three key conditions: cotton content ≥85%, weight per square meter >200 g, and printing process. If cotton content is <85%, it should be classified under Chapter 55 man-made staple fiber fabrics; if weight per square meter is ≤200 g, it should be classified under 5208; if it is yarn-dyed rather than printed, it should be classified under other subheadings of 5209. Therefore, only when the three characteristics of high cotton content, heavy weight, and printing are all met is it classified under 520959.
Chapter
Chapter 52 covers the entire industry chain of cotton and cotton textiles, from raw materials such as raw cotton, cotton waste, and cotton carded or combed, to semi-finished and finished products such as cotton yarn and cotton woven fabrics. This chapter is a foundational chapter for textiles in the HS system, alongside Chapter 53 other vegetable textile fibers, Chapter 54 man-made filaments, and Chapter 55 man-made staple fibers. Cotton woven fabrics are further subdivided based on weaving method, whether bleached, dyed, printed, etc., as well as weight per square meter, cotton content, and other indicators.
Heading
Heading 5209 specifically refers to cotton woven fabrics containing ≥85% cotton by weight and weighing more than 200 g/m². This heading is divided by processing technology into subheadings for bleached, dyed, yarn-dyed, printed, etc., covering different finishing states such as unbleached, bleached, dyed, yarn-dyed, and printed. Its core characteristics are high cotton content and heavy fabric, commonly used for denim, canvas, heavy shirt fabrics, workwear fabrics, etc.
Digit Breakdown
The first 2 digits "52" represent Chapter 52, i.e., cotton and cotton textiles. The 3rd-4th digits "09" represent heading 5209, i.e., cotton woven fabrics containing ≥85% cotton and weighing >200 g/m². The 5th-6th digits "59" represent subheading 5209.59, i.e., other printed cotton woven fabrics. Among them, "5" indicates the printing process, and "9" indicates other printed cotton fabrics not specifically named. The complete code 520959 is: Chapter 52 → heading 5209 → subheading 520959, precisely described as other printed cotton woven fabrics containing ≥85% cotton and weighing >200 g/m².
Classification Basis
This commodity is classified under 520959 rather than other adjacent codes because of three key conditions: cotton content ≥85%, weight per square meter >200 g, and printing process. If cotton content is <85%, it should be classified under Chapter 55 man-made staple fiber fabrics; if weight per square meter is ≤200 g, it should be classified under 5208; if it is yarn-dyed rather than printed, it should be classified under other subheadings of 5209. Therefore, only when the three characteristics of high cotton content, heavy weight, and printing are all met is it classified under 520959.
📝 Declaration Elements
Product name: Fill in the Chinese and English names of the commodity, which should be consistent with the actual goods, such as "印花棉布" or "Printed cotton fabric". Composition content: Indicate the percentage of cotton content and other fiber components, such as "100% cotton" or "85% cotton 15% polyester". Weight per square meter: Fill in the gram weight per square meter, such as "220g/m²", which must be consistent with the test report. Weaving method: Indicate woven, such as "梭织" or "woven", to distinguish from knitted. Printing process: Explain the type of printing, such as "reactive printing", "pigment printing", etc. Width: Fill in the fabric width, such as "150cm", which affects classification and customs valuation. Brand and model: If there is a brand or model, it must be declared; if no brand, fill in "none". Product name: Printed cotton fabric; Composition: 100% cotton; Weight per square meter: 220g/m²; Weaving method: woven; Printing process: reactive printing; Width: 150cm; Brand: unbranded; Model: none. Incorrectly classifying printed cotton fabric with weight per square meter ≤200g under 520959, when it should actually be classified under 5208. Declaring under 520959 when cotton content is less than 85%, when it should be classified under Chapter 55. Misreporting yarn-dyed fabric as printed fabric, leading to subheading errors.
Product name
Fill in the Chinese and English names of the commodity, which should be consistent with the actual goods, such as "印花棉布" or "Printed cotton fabric".
⚠️ Writing only "cotton fabric" without indicating printing, or inconsistent Chinese and English names.
Composition content
Indicate the percentage of cotton content and other fiber components, such as "100% cotton" or "85% cotton 15% polyester".
⚠️ Writing only "cotton" without specifying the exact percentage, or ignoring other blended components.
Weight per square meter
Fill in the gram weight per square meter, such as "220g/m²", which must be consistent with the test report.
⚠️ Incorrectly filling in weight per meter or weight per yard, leading to classification errors.
Weaving method
Indicate woven, such as "梭织" or "woven", to distinguish from knitted.
⚠️ Misreporting woven fabric as knitted fabric, leading to chapter/heading errors.
Printing process
Explain the type of printing, such as "reactive printing", "pigment printing", etc.
⚠️ Declaring yarn-dyed fabric as printed fabric, or vice versa.
Width
Fill in the fabric width, such as "150cm", which affects classification and customs valuation.
⚠️ Not indicating width or incorrect unit (e.g., writing millimeters).
Brand and model
If there is a brand or model, it must be declared; if no brand, fill in "none".
⚠️ Omitting the brand leading to intellectual property risks.
Incorrectly classifying printed cotton fabric with weight per square meter ≤200g under 520959, when it should actually be classified under 5208.
Declaring under 520959 when cotton content is less than 85%, when it should be classified under Chapter 55.
Misreporting yarn-dyed fabric as printed fabric, leading to subheading errors.
🎯 Classification Logic
The core basis for classification is: 1) cotton content ≥85%; 2) weight per square meter >200g; 3) printing process; 4) woven. All four conditions must be met to classify under 520959. If cotton content <85%, classify under Chapter 55; if weight per square meter ≤200g, classify under 5208; if yarn-dyed, classify under other subheadings of 5209; if knitted, classify under Chapter 60. 520852 Printed cotton fabric, cotton ≥85%, weight per square meter >200g, but plain weave: 520852 is plain weave printed fabric, while 520959 is other printed fabric (such as twill, satin). If plain weave, it should be classified under 520852. 520859 Other printed cotton fabric, cotton ≥85%, weight per square meter ≤200g: 520859 has weight per square meter ≤200g, while 520959 has weight per square meter >200g. Weight is the key distinguishing factor. 521059 Other printed cotton fabric, cotton <85%, weight per square meter >200g: 521059 has cotton content <85%, mainly blended with man-made fibers, while 520959 requires cotton content ≥85%. 551519 Other printed man-made staple fiber fabric, weight per square meter >200g: 551519 is printed man-made staple fiber fabric, containing no cotton or very low cotton content, while 520959 is high cotton content. Is cotton content ≥85%? Is weight per square meter >200g? Is it a printing process? Is it woven (woven)? Is it confused with other codes in terms of process or weight conditions?
Basis
The core basis for classification is: 1) cotton content ≥85%; 2) weight per square meter >200g; 3) printing process; 4) woven. All four conditions must be met to classify under 520959. If cotton content <85%, classify under Chapter 55; if weight per square meter ≤200g, classify under 5208; if yarn-dyed, classify under other subheadings of 5209; if knitted, classify under Chapter 60.
Confused Codes：
520852 - Printed cotton fabric, cotton ≥85%, weight per square meter >200g, but plain weave
520852 is plain weave printed fabric, while 520959 is other printed fabric (such as twill, satin). If plain weave, it should be classified under 520852.
520859 - Other printed cotton fabric, cotton ≥85%, weight per square meter ≤200g
520859 has weight per square meter ≤200g, while 520959 has weight per square meter >200g. Weight is the key distinguishing factor.
521059 - Other printed cotton fabric, cotton <85%, weight per square meter >200g
521059 has cotton content <85%, mainly blended with man-made fibers, while 520959 requires cotton content ≥85%.
551519 - Other printed man-made staple fiber fabric, weight per square meter >200g
551519 is printed man-made staple fiber fabric, containing no cotton or very low cotton content, while 520959 is high cotton content.
Self-Check：
✓ Is cotton content ≥85%?
✓ Is weight per square meter >200g?
✓ Is it a printing process?
✓ Is it woven (woven)?
✓ Is it confused with other codes in terms of process or weight conditions?
❓ FAQ
How to query the import tax rate for 520959? You can check the most-favored-nation rate, general rate, value-added tax, and consumption tax by entering HS code 520959 on the General Administration of Customs website, China International Trade Single Window, or third-party query platforms. Note that tax rates may change, and the latest published rates shall prevail. What is the difference between 520959 and 520952? 520952 is plain weave printed cotton fabric, weight per square meter >200g, cotton ≥85%; 520959 is other printed cotton fabric (such as twill, satin). If the fabric weave is plain, it should be classified under 520952; otherwise, under 520959. Where is printed fabric with 85% cotton but 200g per square meter classified? If the weight per square meter is exactly 200g, refer to the General Rules for Customs Classification. Usually "more than 200g" does not include 200g, so it should be classified under 520859 (weight per square meter ≤200g). It is recommended to rely on actual test data. What should be noted when declaring printed cotton fabric with a brand? The brand name must be declared. If the brand involves intellectual property, an authorization letter should be provided. If no brand, fill in "unbranded". Brand information affects customs valuation and infringement risks. What is the export tax rebate rate for 520959? The export tax rebate rate should be queried according to the current year's national policy, through the State Taxation Administration or Single Window. Typically, textile rebate rates are around 13%, but the latest documents shall prevail. How to distinguish printing from yarn dyeing? Printing is printing a pattern onto the fabric after it is woven; yarn dyeing is dyeing the yarn first and then weaving. Printed fabric patterns are on the surface, while yarn-dyed fabric patterns are formed by interwoven colored yarns. The process must be accurately described when declaring. How to fill in "weight per square meter" in the declaration elements for 520959? Fill in the gram weight per square meter, such as "220g/m²", which must be consistent with the test report. Do not fill in weight per meter or weight per yard, otherwise it may lead to classification errors. If 85% cotton is blended with spandex, is it still classified under 520959? As long as cotton content is ≥85%, and weight per square meter >200g, printed, woven, it is still classified under 520959. However, the spandex content must be declared; if spandex exceeds a certain proportion, it may affect classification.
Q: How to query the import tax rate for 520959?
A: You can check the most-favored-nation rate, general rate, value-added tax, and consumption tax by entering HS code 520959 on the General Administration of Customs website, China International Trade Single Window, or third-party query platforms. Note that tax rates may change, and the latest published rates shall prevail.
Q: What is the difference between 520959 and 520952?
A: 520952 is plain weave printed cotton fabric, weight per square meter >200g, cotton ≥85%; 520959 is other printed cotton fabric (such as twill, satin). If the fabric weave is plain, it should be classified under 520952; otherwise, under 520959.
Q: Where is printed fabric with 85% cotton but 200g per square meter classified?
A: If the weight per square meter is exactly 200g, refer to the General Rules for Customs Classification. Usually "more than 200g" does not include 200g, so it should be classified under 520859 (weight per square meter ≤200g). It is recommended to rely on actual test data.
Q: What should be noted when declaring printed cotton fabric with a brand?
A: The brand name must be declared. If the brand involves intellectual property, an authorization letter should be provided. If no brand, fill in "unbranded". Brand information affects customs valuation and infringement risks.
Q: What is the export tax rebate rate for 520959?
A: The export tax rebate rate should be queried according to the current year's national policy, through the State Taxation Administration or Single Window. Typically, textile rebate rates are around 13%, but the latest documents shall prevail.
Q: How to distinguish printing from yarn dyeing?
A: Printing is printing a pattern onto the fabric after it is woven; yarn dyeing is dyeing the yarn first and then weaving. Printed fabric patterns are on the surface, while yarn-dyed fabric patterns are formed by interwoven colored yarns. The process must be accurately described when declaring.
Q: How to fill in "weight per square meter" in the declaration elements for 520959?
A: Fill in the gram weight per square meter, such as "220g/m²", which must be consistent with the test report. Do not fill in weight per meter or weight per yard, otherwise it may lead to classification errors.
Q: If 85% cotton is blended with spandex, is it still classified under 520959?
A: As long as cotton content is ≥85%, and weight per square meter >200g, printed, woven, it is still classified under 520959. However, the spandex content must be declared; if spandex exceeds a certain proportion, it may affect classification.
⚠️ 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.