Chapter 52 covers woven fabrics of cotton and cotton mixed with other textile fibers, including pure cotton fabrics and cotton blended fabrics. This chapter is subdivided by cotton content, fabric weave, weight, dyeing and finishing process, etc. Heading 5210 belongs to blended woven fabrics with cotton content <85%, mainly or solely mixed with man-made fibers, weighing ≤200g per square meter. Heading 5210 includes woven fabrics of cotton mixed with man-made fibers, with cotton content <85%, subdivided by dyeing and finishing state (bleached, dyed, yarn-dyed, etc.) and fabric weave (plain, twill, etc.) and weight. 521032 specifically refers to dyed twill woven fabrics, weighing ≤200g/m². First 2 digits 52 = Chapter of cotton and cotton products; 3rd-4th digits 10 = woven fabrics of cotton mixed with man-made fibers, cotton content <85%, ≤200g per square meter; 5th-6th digits 32 = dyed twill woven fabrics (including twill weave, dyed, weight ≤200g). The complete code 521032 means: woven fabrics of cotton <85% mixed with man-made fibers, dyed, twill, weight ≤200g. This product is excluded from pure cotton (headings 5208-5212 for cotton ≥85%) because cotton content <85% and mixed with man-made fibers; excluded from 5211 (>200g) because weight ≤200g; classified under 521032 rather than 521031 (plain weave) or 521039 (other weaves) because it is dyed and twill weave.

Product Name: Fill in the product name, e.g., "Dyed cotton twill woven fabric" Composition Content: Specific percentages of cotton and man-made fibers, e.g., "Cotton 60%, Polyester 40%" Weight: Weight per square meter, unit g/m², must be ≤200 Fabric Weave: Twill weave, e.g., "2/1 twill" or "3/1 twill" Dyeing and Finishing Process: Dyeing (including bleaching, yarn-dyeing, etc.), here it is dyeing Width: Fabric width, in centimeters or inches Brand: Declare brand if any, fill "None" if no brand Processing Method: Woven, as opposed to knitted Product Name: Dyed cotton twill woven fabric; Composition Content: Cotton 60%, Polyester 40%; Weight: 180g/m²; Fabric Weave: 2/1 twill; Dyeing and Finishing Process: Dyed; Width: 150cm; Brand: None; Processing Method: Woven. Misreporting weight as weight per meter or per yard, leading to classification errors Composition content not precise to percentages, affecting tariff code determination Declaring yarn-dyed fabric as dyed fabric, leading to subheading errors Ignoring fabric weave, confusing twill with plain weave

Core classification basis: 1) Cotton content <85% and mainly mixed with man-made fibers; 2) Weight per square meter ≤200g; 3) Dyed; 4) Twill weave. All four conditions must be met to classify under 521032. If cotton ≥85%, classify under 5208-5212; if weight >200g, classify under 5211; if plain weave, classify under 521031; if other weave, classify under 521039. 521031 Dyed plain weave cotton blended fabric: Different fabric weave, 521031 is plain weave, 521032 is twill 521039 Dyed other weave cotton blended fabric: 521039 is for other weaves besides plain and twill (e.g., satin), 521032 specifically refers to twill 521041 Yarn-dyed plain weave cotton blended fabric: Different dyeing and finishing process, 521041 is yarn-dyed, 521032 is dyed 521132 Dyed twill cotton blended fabric, weight >200g: Different weight, 521132 weight >200g, 521032 ≤200g 520932 Dyed twill cotton fabric, cotton ≥85%: Different cotton content, 520932 cotton ≥85%, 521032 cotton <85% Is cotton content <85%? Is it mainly mixed with man-made fibers? Is weight ≤200g/m²? Is it dyed (not yarn-dyed, bleached)? Is it twill weave?

How to inquire about the import tax rate for 521032? You can check the most-favored-nation tax rate, general tax rate, VAT rate, etc., by entering HS code 521032 on the official website of the General Administration of Customs, China International Trade Single Window, or third-party inquiry platforms. Note that tax rates are subject to adjustment, and the latest published rates shall prevail. If cotton content is exactly 85%, which code should it be classified under? If cotton content ≥85%, it should be classified under the first half of Chapter 52 (e.g., 5208-5212), specifically based on weight, weave, and dyeing and finishing. 521032 requires cotton content <85%. How to determine twill weave? Twill weave refers to diagonal lines formed by continuous floats of warp or weft yarns, commonly 2/1, 3/1, etc. It can be observed with a magnifying glass or by providing a fabric weave diagram. If it is plain weave or satin weave, it cannot be classified under 521032. What is the difference between dyed and yarn-dyed? Dyed means weaving first and then dyeing; yarn-dyed means weaving with dyed yarns first. The processes are different, and classification is different. 521032 is dyed, yarn-dyed should be classified under 521041, etc. How to accurately measure weight? Cut a sample of a certain area according to standard methods, weigh it, and convert to weight per square meter. Note that the unit is g/m², not g/m or g/yd. The error should be within a reasonable range. What specifically are blended man-made fibers? Man-made fibers include polyester, nylon, acrylic, viscose, etc. As long as cotton is blended with these fibers and cotton <85%, 5210 can be considered. However, if blended with wool, etc., it may be classified under other chapters. How to fill in the brand when declaring? If there is a brand, declare the brand name (e.g., "XX brand"); if no brand, fill "None". Brand does not affect classification but affects declaration standardization. If the fabric undergoes special finishing, does it affect classification? General dyeing and finishing processes (such as dyeing, bleaching) affect classification, but special finishing (such as waterproofing, coating) may change classification. It is necessary to judge based on the specific process whether it should be classified under other headings.