Chapter 52 covers all internationally traded commodities of cotton and cotton textiles, including raw cotton, cotton waste, cotton carded or combed, cotton yarn, and various cotton woven fabrics. This chapter is one of the most important chapters in the textile category, as cotton is the most traded natural fiber in the world. Within the chapter, goods are arranged from raw materials (5201-5203), to yarn (5204-5207), to fabrics (5208-5212) according to the degree of processing. The cotton fabric section is further subdivided by weight per square meter, whether bleached, dyed, yarn-dyed, printed, and other processes, forming a rigorous classification system. Heading 5212 covers other woven fabrics of cotton, that is, woven fabrics of cotton not falling within headings 5208 to 5211. Specifically, it includes: dyed cotton fabrics weighing more than 200 g/m², yarn-dyed cotton fabrics, printed cotton fabrics, and blended cotton fabrics (cotton blended with man-made fibers, with a cotton content of less than 85% but greater than that of any other single fiber). This heading is the residual heading for cotton fabrics; cotton woven fabrics that do not meet the descriptions of the more specific preceding headings are generally classified under this heading. The first 2 digits, 52: indicates Chapter 52, namely cotton and cotton textiles, covering commodities across the entire industry chain from raw cotton to cotton fabrics. Digits 3-4, 12: indicate heading 5212, namely other woven fabrics of cotton, referring to cotton woven fabrics not classified under 5208-5211, usually blended or heavier-weight cotton cloth. Digits 5-6, 23: indicate subheading 521223, specifically referring to other woven fabrics of cotton, dyed, weighing more than 200 g/m². The 5th digit 2 indicates weighing more than 200 g/m², and the 6th digit 3 indicates the dyeing process. This subheading applies only to cotton fabrics that are dyed and weigh more than 200 g/m². This commodity is classified under 521223 rather than adjacent codes for three core reasons: first, its weight exceeds 200 g/m², excluding lighter fabrics under 5208-5211; second, it has undergone dyeing, excluding processes such as bleaching, yarn dyeing, and printing; third, it may contain blended man-made fiber components, but does not meet the strict requirements of 5208-5211 for pure cotton or specific blend ratios. Therefore, it falls under the dyed, heavy-weight subheading of residual heading 5212.

Product name: The specific name of the declared commodity, which should accurately reflect the fabric structure, composition, and process, such as "cotton-polyester dyed fabric", "all-cotton dyed canvas", etc. Composition content: List all fiber components by weight percentage, such as 85% cotton, 15% polyester. The proportion of each component must be stated to determine whether it meets the blending requirements of 5212. Weight: The weight of the fabric per square meter, in g/m². It must be greater than 200 g/m², otherwise it may be classified under other subheadings. Weaving method: Explain the weaving method of the fabric, such as "woven", "knitted", etc. 5212 applies only to woven cotton fabrics; knitted fabrics are classified under Chapter 60. Dyeing process: Specify the dyeing method, such as "piece dyeing", "yarn dyeing", etc. It must be distinguished from yarn dyeing, printing, bleaching, and other processes. Width: The width of the fabric, usually expressed in centimeters or inches. One of the factors affecting classification, and it must be judged together with other elements. Brand: If there is a brand, the brand name must be declared; if there is no brand, declare "no brand". Brand does not affect classification, but it affects customs valuation and intellectual property protection. Article number: The commodity number designated by the manufacturer or exporter, used to identify the specific batch or model. It facilitates customs inspection and traceability. Product name: cotton-polyester dyed canvas; Composition content: 80% cotton, 20% polyester; Weight: 250 g/m²; Weaving method: woven; Dyeing process: piece dyed; Width: 150 cm; Brand: no brand; Article number: CT-2024-01. (Note: Because this commodity has a cotton content of less than 85% and is blended with man-made fibers, weighs more than 200 g/m², and is dyed, it is classified under 521223.) Misuse of weight units: reporting grams/yard as g/m², causing deviation in the weight value and possibly incorrect classification under a subheading below 200 g/m². Incorrect component proportions: failure to accurately declare the blend ratio may lead to incorrect classification under 5208-5211 for pure cotton or specific blended subheadings. Confusion between dyeing and yarn dyeing: yarn-dyed fabric should be classified under the yarn-dyed subheading of 5212 (such as 521224), not the dyed subheading. Incorrect declaration of weaving method: declaring knitted fabric as woven fabric; knitted fabric should be classified under Chapter 60, resulting in incorrect classification.

The core basis for classification includes: 1) fabric weight, which must exceed 200 g/m²; 2) dyeing process, which must be dyeing rather than bleaching, yarn dyeing, or printing; 3) fiber composition, with cotton content usually less than 85%, or blended with man-made fibers but not meeting the specific requirements of 5208-5211; 4) weaving method, which must be woven. Reference should also be made to the chapter notes, subheading notes, and customs classification decisions of the Import and Export Tariff. If the weight is less than 200 g/m², it should be classified under 5208-5211; if it is yarn-dyed or printed, it should be classified under other subheadings of 5212. 5209 Woven fabrics of cotton, containing >= 85% cotton, weighing > 200 g/m²: 5209 requires a cotton content of >= 85%, while 521223 allows a cotton content of less than 85% or blending with other fibers. If the cotton content is >= 85%, even if the weight is > 200 g/m² and it is dyed, it should be classified under 5209 rather than 521223. 5211 Woven fabrics of cotton, containing < 85% cotton, blended with man-made fibers, weighing > 200 g/m²: The key difference between 5211 and 521223 is that fabrics under 5211 are usually unbleached, bleached, or dyed, but their weight may be <= 200 g/m²? In fact, 5211 covers blended cotton cloth weighing > 200 g/m², but 5211 requires it to be blended mainly or solely with man-made fibers, with cotton content < 85%. 521223 is a subheading under 5212, applicable to other blended or dyed fabrics weighing > 200 g/m², but if the description of 5211 is met, it should be classified under 5211 first. The specific determination depends on composition and degree of processing. 521224 Other woven fabrics of cotton, weighing > 200 g/m², yarn-dyed: 521224 and 521223 both belong to 5212, but the processes differ: 521224 is yarn-dyed (woven after yarn dyeing), while 521223 is piece-dyed or garment-dyed. If the fabric is yarn-dyed, it should be classified under 521224. 521225 Other woven fabrics of cotton, weighing > 200 g/m², printed: 521225 is a printing process, while 521223 is dyeing. Printed fabric has a pattern on the surface, while dyed fabric is a single color (possibly with varying shades). Classification must be distinguished according to the actual process. 6006 Other knitted or crocheted fabrics: 6006 covers dyed knitted or crocheted fabrics, while 521223 is woven. If the fabric is knitted, even if it weighs > 200 g/m² and is dyed, it should be classified under Chapter 60. Does the weight exceed 200 g/m²? Has it undergone dyeing? Is the cotton content less than 85% or is it blended with other fibers? Is it a woven fabric? Does it not fall under a more specific heading of 5208-5211?

How can I check the import tariff rate for 521223? It can be checked through the official website of the General Administration of Customs, China International Trade Single Window, or the Import and Export Tariff. Tariff rates may change due to trade agreements, origin, and other factors, so it is recommended to use official databases for real-time inquiries. You may also consult a professional customs broker. How are 521223 and 5209 distinguished in classification? The key is cotton content: 5209 requires a cotton content of >= 85%, while 521223 allows a cotton content of less than 85% or blending. If the cotton content is >= 85%, even if the weight exceeds 200 g/m² and it is dyed, it should be classified under 5209. If my cotton fabric weighs 210 g/m², is dyed, but has a cotton content of 90%, which code should it be classified under? A cotton content of 90% is >= 85%, so it should be classified under 5209. The specific subheading must be further determined according to weaving method, weight, etc., such as 5209.42 (dyed, weighing > 200 g/m²). In the declaration elements for 521223, what is the unit of weight? The unit of weight is grams per square meter (g/m²). If other units such as ounces per square yard are used, they must be converted to g/m² before declaration. 1 ounce per square yard is approximately 33.9 g/m². What is the difference in classification between yarn-dyed fabric and dyed fabric? Yarn-dyed fabric is made by dyeing yarn first and then weaving, and is classified under 521224 (weighing > 200 g/m²); dyed fabric is woven first and then dyed, and is classified under 521223. The processes differ, so the classification subheadings differ. If the cotton fabric is knitted, weighs 250 g/m², and is dyed, where should it be classified? Knitted fabric should be classified under Chapter 60, specifically under 6006. 521223 applies only to woven fabric, not knitted fabric. Can cotton fabric under 521223 enjoy preferential tariff rates under free trade agreements? It depends on the country of origin and the trade agreement. For example, goods originating in ASEAN countries may be eligible for the China-ASEAN Free Trade Agreement rate. A certificate of origin must be provided, and it must be confirmed that this code is included in the agreement's tariff reduction list. For classification, if the cotton fabric weighs exactly 200 g/m², which code should it be classified under? Subheading 521223 requires "more than 200 g/m²", so exactly 200 g/m² does not meet the condition and should be classified under other subheadings of 5212 (such as 5212.21, dyed fabric weighing <= 200 g/m²) or 5208-5211.