313

Chapter 52
Cotton

E
Subheading Note.
1. For the purposes of subheadings 5209.42 and 5211.42, the expression “denim” means fabrics
of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the
warp yarns of which are of one and the same colour and the weft yarns of which are
unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns.

C
R EN
FE
RE
R
FO
 314

Rates of Duty (%)

ASEAN
MFN Member
Hdg. AHTN Code
DESCRIPTION Jul- States
No. 2017 ATIGA Enjoying

E
Dec 2018 2019 2020 Concession
2017
(1) (2) (3) (4) (5) (6) (7) (8) (9)
52.01 5201.00.00 Cotton, not carded or combed. 1 1 1 1 0 All.

C
52.02 Cotton waste (including yarn waste and
garnetted stock).
5202.10.00 - Yarn waste (including thread waste) 3 3 3 3 0 All.
- Other :

EN
5202.91.00 - - Garnetted stock 3 3 3 3 0 All.
5202.99.00 - - Other 3 3 3 3 0 All.

52.03 5203.00.00 Cotton, carded or combed. 3 3 3 3 0 All.

52.04 Cotton sewing thread, whether or not put

up for retail sale.
- Not put up for retail sale :
5204.11 - - Containing 85 % or more by weight of

5204.11.10
5204.11.90
5204.19.00
cotton :

- - - Other
- - Other R
- - - Unbleached 10
10
10
10
10
10
10
10
10
10
10
10
0
0
0
All.
All.
All.
FE
5204.20.00 - Put up for retail sale 10 10 10 10 0 All.

52.05 Cotton yarn (other than sewing thread),

containing 85 % or more by weight of
cotton, not put up for retail sale.
- Single yarn, of uncombed fibres :
5205.11.00 - - Measuring 714.29 decitex or more (not 7 7 7 7 0 All.
exceeding 14 metric number)
RE

5205.12.00 - - Measuring less than 714.29 decitex but 7 7 7 7 0 All.

not less than 232.56 decitex (exceeding
14 metric number but not exceeding
43 metric number)
5205.13.00 - - Measuring less than 232.56 decitex but 7 7 7 7 0 All.
not less than 192.31 decitex (exceeding
43 metric number but not exceeding
52 metric number)
5205.14.00 - - Measuring less than 192.31 decitex but 7 7 7 7 0 All.
not less than 125 decitex (exceeding
52 metric number but not exceeding
80 metric number)
5205.15.00 - - Measuring less than 125 decitex 7 7 7 7 0 All.
R

(exceeding 80 metric number)

- Single yarn, of combed fibres :
5205.21.00 - - Measuring 714.29 decitex or more (not 7 7 7 7 0 All.
exceeding 14 metric number)
FO

5205.22.00 - - Measuring less than 714.29 decitex but 7 7 7 7 0 All.

not less than 232.56 decitex (exceeding
14 metric number but not exceeding
43 metric number)
5205.23.00 - - Measuring less than 232.56 decitex but 7 7 7 7 0 All.
not less than 192.31 decitex (exceeding
43 metric number but not exceeding
52 metric number)
5205.24.00 - - Measuring less than 192.31 decitex but 7 7 7 7 0 All.
not less than 125 decitex (exceeding
52 metric number but not exceeding
80 metric number)
 315

Rates of Duty (%)

ASEAN
MFN Member
Hdg. AHTN Code
DESCRIPTION Jul- States
No. 2017 ATIGA Enjoying
Dec 2018 2019 2020

E
Concession
2017
(1) (2) (3) (4) (5) (6) (7) (8) (9)
5205.26.00 - - Measuring less than 125 decitex but not 7 7 7 7 0 All.
less than 106.38 decitex (exceeding

C
80 metric number but not exceeding
94 metric number)
5205.27.00 - - Measuring less than 106.38 decitex but 7 7 7 7 0 All.
not less than 83.33 decitex (exceeding
94 metric number but not exceeding

EN
120 metric number)
5205.28.00 - - Measuring less than 83.33 decitex 7 7 7 7 0 All.
(exceeding 120 metric number)
- Multiple (folded) or cabled yarn, of
uncombed fibres :
5205.31.00 - - Measuring per single yarn 714.29 decitex 7 7 7 7 0 All.
or more (not exceeding 14 metric
number per single yarn)
5205.32.00 - - Measuring per single yarn less than 7 7 7 7 0 All.
714.29 decitex but not less than 232.56

5205.33.00
R
decitex (exceeding 14 metric number but
not exceeding 43 metric number per
single yarn)
- - Measuring per single yarn less than
232.56 decitex but not less than 192.31
7 7 7 7 0 All.
FE
decitex (exceeding 43 metric number but
not exceeding 52 metric number per
single yarn)
5205.34.00 - - Measuring per single yarn less than 7 7 7 7 0 All.
192.31 decitex but not less than 125
decitex (exceeding 52 metric number but
not exceeding 80 metric number per
single yarn)
5205.35.00 - - Measuring per single yarn less than 125 7 7 7 7 0 All.
RE

decitex (exceeding 80 metric number per

single yarn)
- Multiple (folded) or cabled yarn, of
combed fibres :
5205.41.00 - - Measuring per single yarn 714.29 decitex 7 7 7 7 0 All.
or more (not exceeding 14 metric
number per single yarn)
5205.42.00 - - Measuring per single yarn less than 7 7 7 7 0 All.
714.29 decitex but not less than 232.56
decitex (exceeding 14 metric number but
not exceeding 43 metric number per
single yarn)
5205.43.00 - - Measuring per single yarn less than 7 7 7 7 0 All.
R

232.56 decitex but not less than 192.31

decitex (exceeding 43 metric number but
not exceeding 52 metric number per
single yarn)
5205.44.00 - - Measuring per single yarn less than 7 7 7 7 0 All.
FO

192.31 decitex but not less than 125

decitex (exceeding 52 metric number but
not exceeding 80 metric number per
single yarn)
5205.46.00 - - Measuring per single yarn less than 125 7 7 7 7 0 All.
decitex but not less than 106.38 decitex
(exceeding 80 metric number but not
exceeding 94 metric number per single
yarn)
 316

Rates of Duty (%)

ASEAN
MFN Member
Hdg. AHTN Code
DESCRIPTION Jul- States
No. 2017 ATIGA Enjoying
Dec 2018 2019 2020

E
Concession
2017
(1) (2) (3) (4) (5) (6) (7) (8) (9)
5205.47.00 - - Measuring per single yarn less than 7 7 7 7 0 All.
106.38 decitex but not less than 83.33

C
decitex (exceeding 94 metric number but
not exceeding 120 metric number per
single yarn)
5205.48.00 - - Measuring per single yarn less than 7 7 7 7 0 All.
83.33 decitex (exceeding 120 metric

EN
number per single yarn)

52.06 Cotton yarn (other than sewing thread),

containing less than 85 % by weight of
cotton, not put up for retail sale.
- Single yarn, of uncombed fibres :
5206.11.00 - - Measuring 714.29 decitex or more (not 7 7 7 7 0 All.
exceeding 14 metric number)
5206.12.00 - - Measuring less than 714.29 decitex but 7 7 7 7 0 All.
not less than 232.56 decitex (exceeding

5206.13.00

R
14 metric number but not exceeding
43 metric number)
- - Measuring less than 232.56 decitex but
not less than 192.31 decitex (exceeding
43 metric number but not exceeding
7 7 7 7 0 All.
FE
52 metric number)
5206.14.00 - - Measuring less than 192.31 decitex but 7 7 7 7 0 All.
not less than 125 decitex (exceeding
52 metric number but not exceeding
80 metric number)
5206.15.00 - - Measuring less than 125 decitex 7 7 7 7 0 All.
(exceeding 80 metric number)
- Single yarn, of combed fibres :
5206.21.00 - - Measuring 714.29 decitex or more (not 7 7 7 7 0 All.
RE

exceeding 14 metric number)

5206.22.00 - - Measuring less than 714.29 decitex but 7 7 7 7 0 All.
not less than 232.56 decitex (exceeding
14 metric number but not exceeding
43 metric number)
5206.23.00 - - Measuring less than 232.56 decitex but 7 7 7 7 0 All.
not less than 192.31 decitex (exceeding
43 metric number but not exceeding
52 metric number)
5206.24.00 - - Measuring less than 192.31 decitex but 7 7 7 7 0 All.
not less than 125 decitex (exceeding
52 metric number but not exceeding
R

80 metric number)
5206.25.00 - - Measuring less than 125 decitex 7 7 7 7 0 All.
(exceeding 80 metric number)
- Multiple (folded) or cabled yarn, of
uncombed fibres :
FO

5206.31.00 - - Measuring per single yarn 714.29 decitex 7 7 7 7 0 All.

or more (not exceeding 14 metric
number per single yarn)
5206.32.00 - - Measuring per single yarn less than 7 7 7 7 0 All.
714.29 decitex but not less than 232.56
decitex (exceeding 14 metric number but
not exceeding 43 metric number per
single yarn)
 317

Rates of Duty (%)

ASEAN
MFN Member
Hdg. AHTN Code
DESCRIPTION Jul- States
No. 2017 ATIGA Enjoying
Dec 2018 2019 2020

E
Concession
2017
(1) (2) (3) (4) (5) (6) (7) (8) (9)
5206.33.00 - - Measuring per single yarn less than 7 7 7 7 0 All.
232.56 decitex but not less than

C
192.31 decitex (exceeding 43 metric
number but not exceeding 52 metric
number per single yarn)
5206.34.00 - - Measuring per single yarn less than 7 7 7 7 0 All.
192.31 decitex but not less than

EN
125 decitex (exceeding 52 metric
number but not exceeding 80 metric
number per single yarn)
5206.35.00 - - Measuring per single yarn less than 7 7 7 7 0 All.
125 decitex (exceeding 80 metric
number per single yarn)
- Multiple (folded) or cabled yarn, of
combed fibres :
5206.41.00 - - Measuring per single yarn 714.29 decitex 7 7 7 7 0 All.
or more (not exceeding 14 metric

5206.42.00

R
number per single yarn)
- - Measuring per single yarn less than
714.29 decitex but not less than
232.56 decitex (exceeding 14 metric
number but not exceeding 43 metric
number per single yarn)
7 7 7 7 0 All.
FE
5206.43.00 - - Measuring per single yarn less than 7 7 7 7 0 All.
232.56 decitex but not less than
192.31 decitex (exceeding 43 metric
number but not exceeding 52 metric
number per single yarn)
5206.44.00 - - Measuring per single yarn less than 7 7 7 7 0 All.
192.31 decitex but not less than
125 decitex (exceeding 52 metric
number but not exceeding 80 metric
RE

number per single yarn)

5206.45.00 - - Measuring per single yarn less than 7 7 7 7 0 All.
125 decitex (exceeding 80 metric
number per single yarn)

52.07 Cotton yarn (other than sewing thread)

put up for retail sale.
5207.10.00 - Containing 85 % or more by weight of 7 7 7 7 0 All.
cotton
5207.90.00 - Other 7 7 7 7 0 All.
R

52.08 Woven fabrics of cotton, containing 85 %

or more by weight of cotton, weighing
not more than 200 g/m2.
- Unbleached :
5208.11.00 - - Plain weave, weighing not more than 10 10 10 10 0 All.
FO

100 g/m2
5208.12.00 - - Plain weave, weighing more than 10 10 10 10 0 All.
100 g/m2
5208.13.00 - - 3-thread or 4-thread twill, including cross 10 10 10 10 0 All.
twill
5208.19.00 - - Other fabrics 10 10 10 10 0 All.
- Bleached :
5208.21.00 - - Plain weave, weighing not more than 10 10 10 10 0 All.
100 g/m2
 318

Rates of Duty (%)

ASEAN
MFN Member
Hdg. AHTN Code
DESCRIPTION Jul- States
No. 2017 ATIGA Enjoying
Dec 2018 2019 2020

E
Concession
2017
(1) (2) (3) (4) (5) (6) (7) (8) (9)
5208.22.00 - - Plain weave, weighing more than 10 10 10 10 0 All.
100 g/m2

C
5208.23.00 - - 3-thread or 4-thread twill, including cross 10 10 10 10 0 All.
twill
5208.29.00 - - Other fabrics 10 10 10 10 0 All.
- Dyed :

EN
5208.31 - - Plain weave, weighing not more than
100 g/m2 :
5208.31.10 - - - Voile 10 10 10 10 0 All.
5208.31.90 - - - Other 10 10 10 10 0 All.
5208.32.00 - - Plain weave, weighing more than 10 10 10 10 0 All.
100 g/m2
5208.33.00 - - 3-thread or 4-thread twill, including cross 10 10 10 10 0 All.
twill
5208.39.00 - - Other fabrics 10 10 10 10 0 All.
- Of yarns of different colours :
5208.41

5208.41.10
5208.41.90 - - - Other R
- - Plain weave, weighing not more than
100 g/m2 :
- - - Ikat fabric 10
10
10
10
10
10
10
10
0
0
All.
All.
FE
5208.42 - - Plain weave, weighing more than
100 g/m2 :
5208.42.10 - - - Ikat fabric 10 10 10 10 0 All.
5208.42.90 - - - Other 10 10 10 10 0 All.
5208.43.00 - - 3-thread or 4-thread twill, including cross 10 10 10 10 0 All.
twill
5208.49.00 - - Other fabrics 10 10 10 10 0 All.
- Printed :
RE

5208.51 - - Plain weave, weighing not more than

100 g/m2 :
5208.51.10 - - - Printed by the traditional batik process 10 10 10 10 0 All.
5208.51.90 - - - Other 10 10 10 10 0 All.
5208.52 - - Plain weave, weighing more than
100 g/m2 :
5208.52.10 - - - Printed by the traditional batik process 10 10 10 10 0 All.
5208.52.90 - - - Other 10 10 10 10 0 All.
5208.59 - - Other fabrics :
5208.59.10 - - - Printed by the traditional batik process 10 10 10 10 0 All.
5208.59.20 - - - Other, 3-thread or 4-thread twill, 10 10 10 10 0 All.
R

including cross twill

5208.59.90 - - - Other 10 10 10 10 0 All.

52.09 Woven fabrics of cotton, containing 85 %

or more by weight of cotton, weighing
FO

more than 200 g/m2.

- Unbleached :
5209.11 - - Plain weave :
5209.11.10 - - - Duck and canvas 10 10 10 10 0 All.
5209.11.90 - - - Other 10 10 10 10 0 All.
5209.12.00 - - 3-thread or 4-thread twill, including cross 10 10 10 10 0 All.
twill
5209.19.00 - - Other fabrics 10 10 10 10 0 All.
 319

Rates of Duty (%)

ASEAN
MFN Member
Hdg. AHTN Code
DESCRIPTION Jul- States
No. 2017 ATIGA Enjoying
Dec 2018 2019 2020

E
Concession
2017
(1) (2) (3) (4) (5) (6) (7) (8) (9)
- Bleached :
5209.21.00 - - Plain weave 10 10 10 10 0 All.

C
5209.22.00 - - 3-thread or 4-thread twill, including cross 10 10 10 10 0 All.
twill
5209.29.00 - - Other fabrics 10 10 10 10 0 All.
- Dyed :

EN
5209.31.00 - - Plain weave 10 10 10 10 0 All.
5209.32.00 - - 3-thread or 4-thread twill, including cross 10 10 10 10 0 All.
twill
5209.39.00 - - Other fabrics 10 10 10 10 0 All.
- Of yarns of different colours :
5209.41.00 - - Plain weave 10 10 10 10 0 All.
5209.42.00 - - Denim 10 10 10 10 0 All.
5209.43.00 - - Other fabrics of 3-thread or 4-thread twill, 10 10 10 10 0 All.
including cross twill
5209.49.00

5209.51
5209.51.10
- Printed :

R
- - Other fabrics

- - Plain weave :
- - - Printed by the traditional batik process
10

10
10

10
10

10
10

10
0

0
All.

All.
FE
5209.51.90 - - - Other 10 10 10 10 0 All.
5209.52 - - 3-thread or 4-thread twill, including cross
twill :
5209.52.10 - - - Printed by the traditional batik process 10 10 10 10 0 All.
5209.52.90 - - - Other 10 10 10 10 0 All.
5209.59 - - Other fabrics :
5209.59.10 - - - Printed by the traditional batik process 10 10 10 10 0 All.
5209.59.90 - - - Other 10 10 10 10 0 All.
RE

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.
- Unbleached :
5210.11.00 - - Plain weave 10 10 10 10 0 All.
5210.19.00 - - Other fabrics 10 10 10 10 0 All.
- Bleached :
5210.21.00 - - Plain weave 10 10 10 10 0 All.
5210.29.00 - - Other fabrics 10 10 10 10 0 All.
R

- Dyed :
5210.31.00 - - Plain weave 10 10 10 10 0 All.
5210.32.00 - - 3-thread or 4-thread twill, including cross 10 10 10 10 0 All.
twill
5210.39.00 - - Other fabrics 10 10 10 10 0 All.
FO

- Of yarns of different colours :

5210.41 - - Plain weave :
5210.41.10 - - - Ikat fabric 10 10 10 10 0 All.
5210.41.90 - - - Other 10 10 10 10 0 All.
5210.49.00 - - Other fabrics 10 10 10 10 0 All.
- Printed :
5210.51 - - Plain weave :
5210.51.10 - - - Printed by the traditional batik process 10 10 10 10 0 All.
5210.51.90 - - - Other 10 10 10 10 0 All.
 320

Rates of Duty (%)

ASEAN
MFN Member
Hdg. AHTN Code
DESCRIPTION Jul- States
No. 2017 ATIGA Enjoying
Dec 2018 2019 2020

E
Concession
2017
(1) (2) (3) (4) (5) (6) (7) (8) (9)
5210.59 - - Other fabrics :
5210.59.10 - - - Printed by the traditional batik process 10 10 10 10 0 All.

C
5210.59.90 - - - Other 10 10 10 10 0 All.

52.11 Woven fabrics of cotton, containing less

than 85 % by weight of cotton, mixed

EN
mainly or solely with man-made fibres,
weighing more than 200 g/m2.
- Unbleached :
5211.11.00 - - Plain weave 10 10 10 10 0 All.
5211.12.00 - - 3-thread or 4-thread twill, including cross 10 10 10 10 0 All.
twill
5211.19.00 - - Other fabrics 10 10 10 10 0 All.
5211.20.00 - Bleached 10 10 10 10 0 All.
- Dyed :
5211.31.00
5211.32.00

5211.39.00
- - Plain weave

twill

R
- - 3-thread or 4-thread twill, including cross

- - Other fabrics
- Of yarns of different colours :
10
10

10
10
10

10
10
10

10
10
10

10
0
0

0
All.
All.

All.
FE
5211.41 - - Plain weave :
5211.41.10 - - - Ikat fabric 10 10 10 10 0 All.
5211.41.90 - - - Other 10 10 10 10 0 All.
5211.42.00 - - Denim 10 10 10 10 0 All.
5211.43.00 - - Other fabrics of 3-thread or 4-thread twill, 10 10 10 10 0 All.
including cross twill
5211.49.00 - - Other fabrics 10 10 10 10 0 All.
- Printed :
RE

5211.51 - - Plain weave :

5211.51.10 - - - Printed by the traditional batik process 10 10 10 10 0 All.
5211.51.90 - - - Other 10 10 10 10 0 All.
5211.52 - - 3-thread or 4-thread twill, including cross
twill :
5211.52.10 - - - Printed by the traditional batik process 10 10 10 10 0 All.
5211.52.90 - - - Other 10 10 10 10 0 All.
5211.59 - - Other fabrics :
5211.59.10 - - - Printed by the traditional batik process 10 10 10 10 0 All.
5211.59.90 - - - Other 10 10 10 10 0 All.
R

52.12 Other woven fabrics of cotton.

- Weighing not more than 200 g/m2 :
5212.11.00 - - Unbleached 10 10 10 10 0 All.
5212.12.00 - - Bleached 10 10 10 10 0 All.
FO

5212.13.00 - - Dyed 10 10 10 10 0 All.

5212.14.00 - - Of yarns of different colours 10 10 10 10 0 All.
5212.15 - - Printed :
5212.15.10 - - - Printed by the traditional batik process 10 10 10 10 0 All.
5212.15.90 - - - Other 10 10 10 10 0 All.
- Weighing more than 200 g/m2 :
5212.21.00 - - Unbleached 10 10 10 10 0 All.
5212.22.00 - - Bleached 10 10 10 10 0 All.
5212.23.00 - - Dyed 10 10 10 10 0 All.
 321

Rates of Duty (%)

ASEAN
MFN Member
Hdg. AHTN Code
DESCRIPTION Jul- States
No. 2017 ATIGA Enjoying
Dec 2018 2019 2020

E
Concession
2017
(1) (2) (3) (4) (5) (6) (7) (8) (9)
5212.24.00 - - Of yarns of different colours 10 10 10 10 0 All.
5212.25 - - Printed :

C
5212.25.10 - - - Printed by the traditional batik process 10 10 10 10 0 All.
5212.25.90 - - - Other 10 10 10 10 0 All.

________________________________________________________________________________________________

R EN
FE
RE
R
FO