Section XI · Textiles and textile articles
Chapter 52: Cotton
Chapter 52 of the Harmonized System has 12 four-digit headings, from 52.01 to 52.12. Each heading is split further into six-digit subheadings, then into national 8- and 10-digit commodity codes.
Headings in chapter 52
| Heading | Description |
|---|---|
| 52.01 | Cotton, not carded or combed |
| 52.02 | Cotton waste (including yarn waste and garnetted stock) |
| 52.03 | Cotton, carded or combed |
| 52.04 | Cotton sewing thread, whether or not put up for retail sale |
| 52.05 | Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale |
| 52.06 | Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale |
| 52.07 | Cotton yarn (other than sewing thread) put up for retail sale |
| 52.08 | Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2 |
| 52.09 | Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2 |
| 52.10 | Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2 |
| 52.11 | Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2 |
| 52.12 | Other woven fabrics of cotton |
Classifying goods in chapter 52
Start with the chapter and section notes: they are legally binding and often decide what is included or excluded. Then choose the heading whose wording best describes your product (GRI 1), and work down to the six-digit subheading before choosing the national commodity code.
The six-digit code is shared internationally. The UK and EU add digits for their own tariffs and statistics, and the US uses its own 10-digit HTS lines, so always confirm the final code in the tariff of the country you are importing into.
Official sources
Check chapter 52 in the UK Trade Tariff, the EU TARIC and the US HTS.