HS Code 520939 Tax Rates for Dyed Cotton Woven Fabrics Explained

Published: 09/15/2025
HS Code Cotton Woven Fabric Tariff Analysis
This article provides an in-depth analysis of dyed cotton woven fabrics (HS Code 5209390000), covering essential information, tax rates, declaration elements, and regulatory requirements. It aims to assist businesses in understanding the relevant regulations and opportunities related to this product category in cross-border trade.
HS Code 520939 Tax Rates for Dyed Cotton Woven Fabrics Explained

In today's globalized economy, understanding Harmonized System (HS) codes and associated tariff rates is essential for industry professionals and businesses aiming to optimize costs and maintain competitiveness. For dyed plain-woven cotton fabrics (HS Code 5209390000), here are the key details traders and manufacturers need to know.

Product Overview

HS Code: 5209390000
Product Name: Dyed plain-woven cotton fabrics (other than those specified elsewhere)
Description: This category refers to machine-woven cotton fabrics weighing over 200 grams per square meter, with a cotton content of 85% or higher. Known for their comfort and breathability, these fabrics are widely used in apparel and home textiles.

Tariff Information

To facilitate smooth trade operations, businesses must be aware of the applicable tariff rates for dyed plain-woven cotton fabrics:

  • Unit of Measurement: Meters/Kilograms
  • Export Duty: 0%
  • Export VAT Rebate: 13%
  • Standard VAT Rate: 13%
  • Most-Favored-Nation (MFN) Import Duty: 8%
  • General Import Duty: 70%

Note: The 13% VAT rebate on exports can significantly improve profit margins by reducing financial burdens.

Key Declaration Requirements

When filing export declarations, the following details must be accurately provided:

  1. Brand type
  2. Preferential trade status (if applicable)
  3. Weaving method (e.g., machine-woven)
  4. Dyeing/Finishing process (e.g., bleached, unbleached, yarn-dyed, piece-dyed)
  5. Fabric structure (e.g., plain weave, twill, etc.)
  6. Composition (percentage of cotton and other fibers)
  7. Fabric width
  8. Weight per square meter
  9. Brand name (in local and foreign languages, if applicable)
  10. Global Trade Item Number (GTIN)
  11. Chemical Abstracts Service (CAS) number (if relevant)
  12. Additional specifications

Errors or omissions in these declaration elements may delay customs clearance, so thorough verification is critical.

Regulatory Compliance

While no special regulatory codes apply to dyed plain-woven cotton fabrics, imports are subject to standard inspection procedures under Category M of China's customs inspection framework.

Preferential Trade Agreements

Under various free trade agreements, HS Code 5209390000 benefits from reduced or zero tariffs when exported to:

  • 0% Duty: ASEAN member states, Chile, Pakistan, and Switzerland.
  • 6%–6.4% Duty: Japan and South Korea under the Regional Comprehensive Economic Partnership (RCEP).

Classification Details

This product falls under Section XI (Textiles) of the HS Code system, specifically within the cotton category. The classification hierarchy is as follows:

  • 5209: Machine-woven cotton fabrics with ≥85% cotton content and >200g/m² weight.
  • 520939: Subcategory for dyed fabrics not elsewhere specified.

This granular classification aids in trade documentation and consumer transparency.

Conclusion

Dyed plain-woven cotton fabrics remain a staple in global textile markets due to their versatility and consumer demand. Mastery of their HS classification, tariff structures, and declaration protocols enables businesses to navigate international trade efficiently. Staying informed about evolving trade policies will further enhance strategic decision-making in this sector.

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