Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing more than 200 g/m²

Heading 5209 covers woven fabrics of cotton containing 85% or more by weight of cotton, weighing more than 200 g/m². This includes heavier cotton fabrics such as denim, drill, gabardine, sateen and flannel fabrics. These fabrics may be unbleached, bleached, dyed, of yarns of different colours or printed. Import of heavier cotton fabrics into the EU is subject to duty rates of approximately 8%. Denim fabrics are particularly significant in international trade. Proper labelling of fibre composition and compliance with REACH standards are required. Heading 5209 is part of Chapter 52 (textiles, fabrics and clothing) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 5209 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 5209 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Import of heavier cotton fabrics into the EU is subject to duty rates of approximately 8%. Proper labelling of fibre composition and compliance with REACH standards are required. Rules of origin are relevant for preferential duty rates. Fabrics weighing more than 200 g/m² are classified under heading 5209, not 5208. Denim fabrics are one of the most commonly imported products under this heading - check current anti-dumping measures. Duty rates are approximately 8%, with potential reductions under preferential trade agreements. Correct determination of surface weight requires standard test methods (EN ISO 12127). When importing goods under heading 5209 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 5209 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 5209 are subject to labelling and fibre composition controls. Required documentation includes: fibre composition labels (EU Regulation 1007/2011), OEKO-TEX certificates, REACH reports. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties.

Heading 5209 covers woven fabrics of cotton containing 85% or more by weight of cotton. Cotton woven fabrics classified by: ≥85% cotton ≤200 g/m2 (5208), ≥85% cotton >200 g/m2 (5209), <85% cotton with synthetics ≤200 g/m2 (5210), <85% cotton >200 g/m2 (5211), other cotton fabrics (5212). Key criteria: cotton content, grammage and weave type (plain, twill, satin).