Chapter 52 covers cotton and woven fabrics of cotton and mixtures with other textile fibers, including raw cotton, cotton waste, carded cotton, cotton yarn, and cotton woven fabrics. This chapter is an important component of textile raw materials and products, involving the complete industrial chain from raw materials to finished products. When customs classification is concerned, key points include cotton content, blended composition, fabric structure, and processing technology. Heading 5210 includes woven fabrics of cotton containing less than 85% cotton, mixed mainly or solely with man-made fibers, weighing not more than 200 g/m². Fabrics under this heading are usually lightweight blended fabrics, widely used in apparel, home textiles, and other fields. For classification, the ratio of cotton to man-made fibers and the fabric weight must be strictly distinguished. The first 2 digits 52 represent Chapter 52 (Cotton), covering all cotton and related textile products. The 3rd-4th digits 10 represent heading 5210, namely woven fabrics of cotton containing <85% cotton and mixed with man-made fibers, weighing ≤200 g/m². The 5th-6th digits 59 are a subheading, specifically referring to other printed woven fabrics of cotton, that is, printed fabrics other than bleached, dyed, yarn-dyed, etc. Subheading 59 further refines the printing process, distinguishing it from other subheadings under the same heading such as 5210.51 (printed plain weave fabrics), etc. The product contains less than 85% cotton and is mixed with man-made fibers, weighs ≤200 g/m², and has undergone printing, which conforms to the description of heading 5210. If the cotton content is ≥85%, it should be classified under heading 5208; if the weight is >200 g/m², it should be classified under heading 5211; if it is another processing method such as dyeing, it should be classified under other subheadings under 5210. Therefore, this code precisely corresponds to printed, lightweight, blended cotton fabrics.
Chapter
Chapter 52 covers cotton and woven fabrics of cotton and mixtures with other textile fibers, including raw cotton, cotton waste, carded cotton, cotton yarn, and cotton woven fabrics. This chapter is an important component of textile raw materials and products, involving the complete industrial chain from raw materials to finished products. When customs classification is concerned, key points include cotton content, blended composition, fabric structure, and processing technology.
Heading
Heading 5210 includes woven fabrics of cotton containing less than 85% cotton, mixed mainly or solely with man-made fibers, weighing not more than 200 g/m². Fabrics under this heading are usually lightweight blended fabrics, widely used in apparel, home textiles, and other fields. For classification, the ratio of cotton to man-made fibers and the fabric weight must be strictly distinguished.
Digit Breakdown
The first 2 digits 52 represent Chapter 52 (Cotton), covering all cotton and related textile products. The 3rd-4th digits 10 represent heading 5210, namely woven fabrics of cotton containing <85% cotton and mixed with man-made fibers, weighing ≤200 g/m². The 5th-6th digits 59 are a subheading, specifically referring to other printed woven fabrics of cotton, that is, printed fabrics other than bleached, dyed, yarn-dyed, etc. Subheading 59 further refines the printing process, distinguishing it from other subheadings under the same heading such as 5210.51 (printed plain weave fabrics), etc.
Classification Basis
The product contains less than 85% cotton and is mixed with man-made fibers, weighs ≤200 g/m², and has undergone printing, which conforms to the description of heading 5210. If the cotton content is ≥85%, it should be classified under heading 5208; if the weight is >200 g/m², it should be classified under heading 5211; if it is another processing method such as dyeing, it should be classified under other subheadings under 5210. Therefore, this code precisely corresponds to printed, lightweight, blended cotton fabrics.
📝 Declaration Elements
Product name: Fill in the accurate product name, such as "printed cotton-polyester blended woven fabric"; avoid common names or vague descriptions. Composition content: State the specific percentages of cotton and man-made fibers, such as "cotton 60%, polyester 40%"; it must be consistent with other declarations. Weight per square meter: Declare the weight per square meter, in g/m²; it must be ≤200 g, and a test report or measured data must be provided. Processing technology: Clearly state "printed", and explain the printing method (such as flat screen printing, rotary screen printing, digital printing, etc.). Fabric weave: Describe the fabric structure, such as plain weave, twill, satin, etc., which affects subheading subdivision. Width: Declare the fabric width in centimeters to confirm the product specifications. Brand or model: If there is a brand or model, declare it truthfully; if there is no brand, fill in "none". Use: Briefly describe the main use, such as "for apparel", "for home textiles", to assist classification. Product name: printed cotton-polyester blended woven fabric; composition content: cotton 60%, polyester 40%; weight per square meter: 150 g/m²; processing technology: rotary screen printing; fabric weave: plain weave; width: 150 cm; brand: none; use: for apparel. The declared weight exceeds 200 g/m², incorrectly classified under 5211. The cotton content is falsely reported as ≥85%, resulting in classification under 5208. Printing is confused with dyeing, incorrectly classified under other subheadings of 5210. Failure to declare the fabric weave, affecting subheading subdivision. The type of man-made fiber is not specifically listed, for example only writing "man-made fiber".
Product name
Fill in the accurate product name, such as "printed cotton-polyester blended woven fabric"; avoid common names or vague descriptions.
⚠️ Writing only "cotton cloth" or "printed cloth" without reflecting the blended composition and process.
Composition content
State the specific percentages of cotton and man-made fibers, such as "cotton 60%, polyester 40%"; it must be consistent with other declarations.
⚠️ The composition ratio is inaccurate or the specific type of man-made fiber is not indicated.
Weight per square meter
Declare the weight per square meter, in g/m²; it must be ≤200 g, and a test report or measured data must be provided.
⚠️ The declared weight exceeds 200 g or accurate data is not provided.
Processing technology
Clearly state "printed", and explain the printing method (such as flat screen printing, rotary screen printing, digital printing, etc.).
⚠️ Confusing printing with dyeing or yarn dyeing, or failing to indicate the specific printing process.
Fabric weave
Describe the fabric structure, such as plain weave, twill, satin, etc., which affects subheading subdivision.
⚠️ Failure to declare the fabric weave, resulting in inaccurate classification.
Width
Declare the fabric width in centimeters to confirm the product specifications.
⚠️ Incorrect width declaration or inconsistency with the contract.
Brand or model
If there is a brand or model, declare it truthfully; if there is no brand, fill in "none".
⚠️ Omitting brand information or making a false declaration.
Use
Briefly describe the main use, such as "for apparel", "for home textiles", to assist classification.
⚠️ The use description is too broad, such as "for textiles".
The declared weight exceeds 200 g/m², incorrectly classified under 5211.
The cotton content is falsely reported as ≥85%, resulting in classification under 5208.
Printing is confused with dyeing, incorrectly classified under other subheadings of 5210.
Failure to declare the fabric weave, affecting subheading subdivision.
The type of man-made fiber is not specifically listed, for example only writing "man-made fiber".
🎯 Classification Logic
The core basis for classification is: 1) cotton content <85%; 2) mixed mainly or solely with man-made fibers; 3) weight per square meter ≤200 g; 4) printed processing. All the above conditions must be met simultaneously to be classified under 5210.59. If the cotton content is ≥85%, classify under 5208; if the weight per square meter is >200 g, classify under 5211; if it is another processing method, classify under other subheadings of 5210. 5208 Woven fabrics of cotton, containing ≥85% cotton: Different cotton content: 5208 requires cotton ≥85%, while 5210 requires cotton <85%. 5211 Woven fabrics of cotton, containing <85% cotton, mixed with man-made fibers, weighing >200 g/m²: Different weight: 5211 requires weight per square meter >200 g, while 5210 requires ≤200 g. 5210.51 Printed plain weave woven fabrics of cotton, containing <85% cotton, mixed with man-made fibers, weighing ≤200 g/m²: Different fabric weave: 5210.51 specifically refers to plain weave, while 5210.59 covers other weaves. 5210.41 Dyed plain weave woven fabrics of cotton, containing <85% cotton, mixed with man-made fibers, weighing ≤200 g/m²: Different processing technology: 5210.41 is dyed, while 5210.59 is printed. Is the cotton content <85%? Is it mixed mainly with man-made fibers? Is the weight per square meter ≤200 g? Is the processing technology printing? Is the fabric weave not plain weave?
Basis
The core basis for classification is: 1) cotton content <85%; 2) mixed mainly or solely with man-made fibers; 3) weight per square meter ≤200 g; 4) printed processing. All the above conditions must be met simultaneously to be classified under 5210.59. If the cotton content is ≥85%, classify under 5208; if the weight per square meter is >200 g, classify under 5211; if it is another processing method, classify under other subheadings of 5210.
Confused Codes：
5208 - Woven fabrics of cotton, containing ≥85% cotton
Different cotton content: 5208 requires cotton ≥85%, while 5210 requires cotton <85%.
5211 - Woven fabrics of cotton, containing <85% cotton, mixed with man-made fibers, weighing >200 g/m²
Different weight: 5211 requires weight per square meter >200 g, while 5210 requires ≤200 g.
5210.51 - Printed plain weave woven fabrics of cotton, containing <85% cotton, mixed with man-made fibers, weighing ≤200 g/m²
Different fabric weave: 5210.51 specifically refers to plain weave, while 5210.59 covers other weaves.
5210.41 - Dyed plain weave woven fabrics of cotton, containing <85% cotton, mixed with man-made fibers, weighing ≤200 g/m²
Different processing technology: 5210.41 is dyed, while 5210.59 is printed.
Self-Check：
✓ Is the cotton content <85%?
✓ Is it mixed mainly with man-made fibers?
✓ Is the weight per square meter ≤200 g?
✓ Is the processing technology printing?
✓ Is the fabric weave not plain weave?
❓ FAQ
How can I check the import tax rate for 521059? You can check the most-favored-nation tax rate, general tax rate, value-added tax, consumption tax, etc. by entering HS code 521059 on the General Administration of Customs website, China International Trade Single Window, or professional query tools. Tax rates may be adjusted with policy changes; it is recommended to rely on the latest published version. What is the difference between 521059 and 521051? Both are printed woven fabrics of cotton containing <85% cotton, mixed with man-made fibers, weighing ≤200 g/m², but 521051 specifically refers to plain weave fabrics, while 521059 covers other fabric weaves besides plain weave, such as twill, satin, etc. How is cotton content determined when declaring? It must be based on test reports or contract composition, accurate to the percentage. If it cannot be determined, it can be sent to a professional institution for testing. Cotton content directly affects classification; false reporting may lead to tax recovery or penalties. How is weight per square meter calculated? Weight per square meter = fabric weight (g) ÷ area (m²). Usually, it is measured from a sample or calculated according to production specifications. Accurate data must be provided when declaring to avoid exceeding 200 g/m². What printing processes are there? Do they affect classification? Common printing processes include flat screen, rotary screen, digital printing, etc. 521059 only requires "printed"; the specific process does not affect the subheading, but it must be indicated in the declaration. If the fabric contains more than 85% cotton, which code should it be classified under? If the cotton content is ≥85%, it should be classified under heading 5208 of Chapter 52; the specific subheading is determined according to weight, processing method, etc. For example, printed cotton cloth is classified under 5208.5. What is the export tax rebate for 521059? The export tax rebate rate must be checked against the latest policy, usually through the tax bureau website or tax rebate system. The rebate rate may be adjusted; it is recommended to rely on the policy at the time of export. What are the consequences of incorrect classification? Incorrect classification may lead to tax recovery, fines, downgrading of credit rating, or even suspected smuggling. It is recommended to consult a professional customs broker or customs to ensure accurate classification.
Q: How can I check the import tax rate for 521059?
A: You can check the most-favored-nation tax rate, general tax rate, value-added tax, consumption tax, etc. by entering HS code 521059 on the General Administration of Customs website, China International Trade Single Window, or professional query tools. Tax rates may be adjusted with policy changes; it is recommended to rely on the latest published version.
Q: What is the difference between 521059 and 521051?
A: Both are printed woven fabrics of cotton containing <85% cotton, mixed with man-made fibers, weighing ≤200 g/m², but 521051 specifically refers to plain weave fabrics, while 521059 covers other fabric weaves besides plain weave, such as twill, satin, etc.
Q: How is cotton content determined when declaring?
A: It must be based on test reports or contract composition, accurate to the percentage. If it cannot be determined, it can be sent to a professional institution for testing. Cotton content directly affects classification; false reporting may lead to tax recovery or penalties.
Q: How is weight per square meter calculated?
A: Weight per square meter = fabric weight (g) ÷ area (m²). Usually, it is measured from a sample or calculated according to production specifications. Accurate data must be provided when declaring to avoid exceeding 200 g/m².
Q: What printing processes are there? Do they affect classification?
A: Common printing processes include flat screen, rotary screen, digital printing, etc. 521059 only requires "printed"; the specific process does not affect the subheading, but it must be indicated in the declaration.
Q: If the fabric contains more than 85% cotton, which code should it be classified under?
A: If the cotton content is ≥85%, it should be classified under heading 5208 of Chapter 52; the specific subheading is determined according to weight, processing method, etc. For example, printed cotton cloth is classified under 5208.5.
Q: What is the export tax rebate for 521059?
A: The export tax rebate rate must be checked against the latest policy, usually through the tax bureau website or tax rebate system. The rebate rate may be adjusted; it is recommended to rely on the policy at the time of export.
Q: What are the consequences of incorrect classification?
A: Incorrect classification may lead to tax recovery, fines, downgrading of credit rating, or even suspected smuggling. It is recommended to consult a professional customs broker or customs to ensure accurate 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.