SECTION XI · Chapter 52

Cotton

Nomenclature and 2026 rates from the consolidated BT2026 tariff. SOURCE

Chapter notes (3)

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.

(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022

HS codeDescriptionUnitOrdinary import dutyMFNVAT
5201.00.00 Cotton, not carded or combed kg 5% 0% 5 / 8 / 10 (several rates)
5202 Cotton waste (including yarn waste and garnetted stock)
5202.10.00 - Yarn waste (including thread waste) kg 15% 10% 5 / 8 / 10 (several rates)
- Other:
5202.91.00 - - Garnetted stock kg 15% 10% 5 / 8 / 10 (several rates)
5202.99.00 - - Other kg 15% 10% 5 / 8 / 10 (several rates)
5203.00.00 Cotton, carded or combed kg 5% 0% 5 / 8 / 10 (several rates)
5204 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 cotton:
5204.11.10 - - - Unbleached kg 7.5% 5% 8 / 10 (several rates)
5204.11.90 - - - Other kg 7.5% 5% 8 / 10 (several rates)
5204.19.00 - - Other kg 7.5% 5% 8 / 10 (several rates)
5204.20.00 - Put up for retail sale kg 7.5% 5% 8 / 10 (several rates)
5205 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 exceeding 14 metric number) kg 7.5% 5% 8 / 10 (several rates)
5205.12.00 - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) kg 7.5% 5% 8 / 10 (several rates)
5205.13.00 - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) kg 7.5% 5% 8 / 10 (several rates)
5205.14.00 - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) kg 7.5% 5% 8 / 10 (several rates)
5205.15.00 - - Measuring less than 125 decitex (exceeding 80 metric number) kg 7.5% 5% 8 / 10 (several rates)
- Single yarn, of combed fibres:
5205.21.00 - - Measuring 714.29 decitex or more (not exceeding 14 metric number) kg 7.5% 5% 8 / 10 (several rates)
5205.22.00 - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) kg 7.5% 5% 8 / 10 (several rates)
5205.23.00 - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) kg 7.5% 5% 8 / 10 (several rates)
5205.24.00 - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) kg 7.5% 5% 8 / 10 (several rates)
5205.26.00 - - Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number) kg 7.5% 5% 8 / 10 (several rates)
5205.27.00 - - Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number) kg 7.5% 5% 8 / 10 (several rates)
5205.28.00 - - Measuring less than 83.33 decitex (exceeding 120 metric number) kg 7.5% 5% 8 / 10 (several rates)
- Multiple (folded) or cabled yarn, of uncombed fibres:
5205.31.00 - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) kg 7.5% 5% 8 / 10 (several rates)
5205.32.00 - - 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) kg 7.5% 5% 8 / 10 (several rates)
5205.33.00 - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) kg 7.5% 5% 8 / 10 (several rates)
5205.34.00 - - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) kg 7.5% 5% 8 / 10 (several rates)
5205.35.00 - - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) kg 7.5% 5% 8 / 10 (several rates)
- Multiple (folded) or cabled yarn, of combed fibres:
5205.41.00 - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) kg 7.5% 5% 8 / 10 (several rates)
5205.42.00 - - 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) kg 7.5% 5% 8 / 10 (several rates)
5205.43.00 - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) kg 7.5% 5% 8 / 10 (several rates)
5205.44.00 - - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) kg 7.5% 5% 8 / 10 (several rates)
5205.46.00 - - Measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn) kg 7.5% 5% 8 / 10 (several rates)
5205.47.00 - - Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn) kg 7.5% 5% 8 / 10 (several rates)
5205.48.00 - - Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn) kg 7.5% 5% 8 / 10 (several rates)
5206 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 exceeding 14 metric number) kg 7.5% 5% 8 / 10 (several rates)
5206.12.00 - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) kg 7.5% 5% 8 / 10 (several rates)
5206.13.00 - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) kg 7.5% 5% 8 / 10 (several rates)
5206.14.00 - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) kg 7.5% 5% 8 / 10 (several rates)
5206.15.00 - - Measuring less than 125 decitex (exceeding 80 metric number) kg 7.5% 5% 8 / 10 (several rates)
- Single yarn, of combed fibres:
5206.21.00 - - Measuring 714.29 decitex or more (not exceeding 14 metric number) kg 7.5% 5% 8 / 10 (several rates)
5206.22.00 - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) kg 7.5% 5% 8 / 10 (several rates)
5206.23.00 - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) kg 7.5% 5% 8 / 10 (several rates)
5206.24.00 - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) kg 7.5% 5% 8 / 10 (several rates)
5206.25.00 - - Measuring less than 125 decitex (exceeding 80 metric number) kg 7.5% 5% 8 / 10 (several rates)
- Multiple (folded) or cabled yarn, of uncombed fibres:
5206.31.00 - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) kg 7.5% 5% 8 / 10 (several rates)
5206.32.00 - - 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) kg 7.5% 5% 8 / 10 (several rates)
5206.33.00 - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) kg 7.5% 5% 8 / 10 (several rates)
5206.34.00 - - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) kg 7.5% 5% 8 / 10 (several rates)
5206.35.00 - - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) kg 7.5% 5% 8 / 10 (several rates)
- Multiple (folded) or cabled yarn, of combed fibres:
5206.41.00 - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) kg 7.5% 5% 8 / 10 (several rates)
5206.42.00 - - 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) kg 7.5% 5% 8 / 10 (several rates)
5206.43.00 - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) kg 7.5% 5% 8 / 10 (several rates)
5206.44.00 - - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) kg 7.5% 5% 8 / 10 (several rates)
5206.45.00 - - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) kg 7.5% 5% 8 / 10 (several rates)
5207 Cotton yarn (other than sewing thread) put up for retail sale
5207.10.00 - Containing 85% or more by weight of cotton kg 7.5% 5% 8 / 10 (several rates)
5207.90.00 - Other kg 7.5% 5% 8 / 10 (several rates)
5208 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 100 g/m2 kg/m/m2 18% 12% 8 / 10 (several rates)
5208.12.00 - - Plain weave, weighing more than 100 g/m2 kg/m/m2 18% 12% 8 / 10 (several rates)
5208.13.00 - - 3-thread or 4-thread twill, including cross twill kg/m/m2 18% 12% 8 / 10 (several rates)
5208.19.00 - - Other fabrics kg/m/m2 18% 12% 8 / 10 (several rates)
- Bleached:
5208.21.00 - - Plain weave, weighing not more than 100 g/m2 kg/m/m2 18% 12% 8 / 10 (several rates)
5208.22.00 - - Plain weave, weighing more than 100 g/m2 kg/m/m2 18% 12% 8 / 10 (several rates)
5208.23.00 - - 3-thread or 4-thread twill, including cross twill kg/m/m2 18% 12% 8 / 10 (several rates)
5208.29.00 - - Other fabrics kg/m/m2 18% 12% 8 / 10 (several rates)
- Dyed:
5208.31 - - Plain weave, weighing not more than 100 g/m²:
5208.31.10 - - - Voile kg/m/m2 18% 12% 8 / 10 (several rates)
5208.31.90 - - - Other kg/m/m2 18% 12% 8 / 10 (several rates)
5208.32.00 - - Plain weave, weighing more than 100 g/m2 kg/m/m2 18% 12% 8 / 10 (several rates)
5208.33.00 - - 3-thread or 4-thread twill, including cross twill kg/m/m2 18% 12% 8 / 10 (several rates)
5208.39.00 - - Other fabrics kg/m/m2 18% 12% 8 / 10 (several rates)
- Of yarns of different colours:
5208.41 - - Plain weave, weighing not more than 100 g/m²:
5208.41.10 - - - Ikat fabric kg/m/m2 18% 12% 8 / 10 (several rates)
5208.41.90 - - - Other kg/m/m2 18% 12% 8 / 10 (several rates)
5208.42 - - Plain weave, weighing more than 100 g/m²:
5208.42.10 - - - Ikat fabric kg/m/m2 18% 12% 8 / 10 (several rates)
5208.42.90 - - - Other kg/m/m2 18% 12% 8 / 10 (several rates)
5208.43.00 - - 3-thread or 4-thread twill, including cross twill kg/m/m2 18% 12% 8 / 10 (several rates)
5208.49.00 - - Other fabrics kg/m/m2 18% 12% 8 / 10 (several rates)
- Printed:
5208.51 - - Plain weave, weighing not more than 100 g/m²:
5208.51.10 - - - Printed by the traditional batik process kg/m/m2 18% 12% 8 / 10 (several rates)
5208.51.90 - - - Other kg/m/m2 18% 12% 8 / 10 (several rates)
5208.52 - - Plain weave, weighing more than 100 g/m²:
5208.52.10 - - - Printed by the traditional batik process kg/m/m2 18% 12% 8 / 10 (several rates)
5208.52.90 - - - Other kg/m/m2 18% 12% 8 / 10 (several rates)
5208.59 - - Other fabrics:
5208.59.10 - - - Printed by the traditional batik process kg/m/m2 18% 12% 8 / 10 (several rates)
5208.59.20 - - - Other, 3-thread or 4-thread twill, including cross twill kg/m/m2 18% 12% 8 / 10 (several rates)
5208.59.90 - - - Other kg/m/m2 18% 12% 8 / 10 (several rates)
5209 Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2
- Unbleached:
5209.11 - - Plain weave:
5209.11.10 - - - Duck and canvas kg/m/m2 18% 12% 8 / 10 (several rates)
5209.11.90 - - - Other kg/m/m2 18% 12% 8 / 10 (several rates)
5209.12.00 - - 3-thread or 4-thread twill, including cross twill kg/m/m2 18% 12% 8 / 10 (several rates)
5209.19.00 - - Other fabrics kg/m/m2 18% 12% 8 / 10 (several rates)
- Bleached:
5209.21.00 - - Plain weave kg/m/m2 18% 12% 8 / 10 (several rates)
5209.22.00 - - 3-thread or 4-thread twill, including cross twill kg/m/m2 18% 12% 8 / 10 (several rates)
5209.29.00 - - Other fabrics kg/m/m2 18% 12% 8 / 10 (several rates)
- Dyed:
5209.31.00 - - Plain weave kg/m/m2 18% 12% 8 / 10 (several rates)
5209.32.00 - - 3-thread or 4-thread twill, including cross twill kg/m/m2 18% 12% 8 / 10 (several rates)
5209.39.00 - - Other fabrics kg/m/m2 18% 12% 8 / 10 (several rates)
- Of yarns of different colours:
5209.41.00 - - Plain weave kg/m/m2 18% 12% 8 / 10 (several rates)
5209.42.00 - - Denim kg/m/m2 18% 12% 8 / 10 (several rates)
5209.43.00 - - Other fabrics of 3-thread or 4-thread twill, including cross twill kg/m/m2 18% 12% 8 / 10 (several rates)
5209.49.00 - - Other fabrics kg/m/m2 18% 12% 8 / 10 (several rates)
- Printed:
5209.51 - - Plain weave:
5209.51.10 - - - Printed by the traditional batik process kg/m/m2 18% 12% 8 / 10 (several rates)
5209.51.90 - - - Other kg/m/m2 18% 12% 8 / 10 (several rates)
5209.52 - - 3-thread or 4-thread twill, including cross twill:
5209.52.10 - - - Printed by the traditional batik process kg/m/m2 18% 12% 8 / 10 (several rates)
5209.52.90 - - - Other kg/m/m2 18% 12% 8 / 10 (several rates)
5209.59 - - Other fabrics:
5209.59.10 - - - Printed by the traditional batik process kg/m/m2 18% 12% 8 / 10 (several rates)
5209.59.90 - - - Other kg/m/m2 18% 12% 8 / 10 (several rates)
5210 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 kg/m/m2 18% 12% 8 / 10 (several rates)
5210.19.00 - - Other fabrics kg/m/m2 18% 12% 8 / 10 (several rates)
- Bleached:
5210.21.00 - - Plain weave kg/m/m2 18% 12% 8 / 10 (several rates)
5210.29.00 - - Other fabrics kg/m/m2 18% 12% 8 / 10 (several rates)
- Dyed:
5210.31.00 - - Plain weave kg/m/m2 18% 12% 8 / 10 (several rates)
5210.32.00 - - 3-thread or 4-thread twill, including cross twill kg/m/m2 18% 12% 8 / 10 (several rates)
5210.39.00 - - Other fabrics kg/m/m2 18% 12% 8 / 10 (several rates)
- Of yarns of different colours:
5210.41 - - Plain weave:
5210.41.10 - - - Ikat fabric kg/m/m2 18% 12% 8 / 10 (several rates)
5210.41.90 - - - Other kg/m/m2 18% 12% 8 / 10 (several rates)
5210.49.00 - - Other fabrics kg/m/m2 18% 12% 8 / 10 (several rates)
- Printed:
5210.51 - - Plain weave:
5210.51.10 - - - Printed by the traditional batik process kg/m/m2 18% 12% 8 / 10 (several rates)
5210.51.90 - - - Other kg/m/m2 18% 12% 8 / 10 (several rates)
5210.59 - - Other fabrics:
5210.59.10 - - - Printed by the traditional batik process kg/m/m2 18% 12% 8 / 10 (several rates)
5210.59.90 - - - Other kg/m/m2 18% 12% 8 / 10 (several rates)
5211 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
- Unbleached:
5211.11.00 - - Plain weave kg/m/m2 18% 12% 8 / 10 (several rates)
5211.12.00 - - 3-thread or 4-thread twill, including cross twill kg/m/m2 18% 12% 8 / 10 (several rates)
5211.19.00 - - Other fabrics kg/m/m2 18% 12% 8 / 10 (several rates)
5211.20.00 - Bleached kg/m/m2 18% 12% 8 / 10 (several rates)
- Dyed:
5211.31.00 - - Plain weave kg/m/m2 18% 12% 8 / 10 (several rates)
5211.32.00 - - 3-thread or 4-thread twill, including cross twill kg/m/m2 18% 12% 8 / 10 (several rates)
5211.39.00 - - Other fabrics kg/m/m2 18% 12% 8 / 10 (several rates)
- Of yarns of different colours:
5211.41 - - Plain weave:
5211.41.10 - - - Ikat fabric kg/m/m2 18% 12% 8 / 10 (several rates)
5211.41.90 - - - Other kg/m/m2 18% 12% 8 / 10 (several rates)
5211.42.00 - - Denim kg/m/m2 18% 12% 8 / 10 (several rates)
5211.43.00 - - Other fabrics of 3-thread or 4-thread twill, including cross twill kg/m/m2 18% 12% 8 / 10 (several rates)
5211.49.00 - - Other fabrics kg/m/m2 18% 12% 8 / 10 (several rates)
- Printed:
5211.51 - - Plain weave:
5211.51.10 - - - Printed by the traditional batik process kg/m/m2 18% 12% 8 / 10 (several rates)
5211.51.90 - - - Other kg/m/m2 18% 12% 8 / 10 (several rates)
5211.52 - - 3-thread or 4-thread twill, including cross twill:
5211.52.10 - - - Printed by the traditional batik process kg/m/m2 18% 12% 8 / 10 (several rates)
5211.52.90 - - - Other kg/m/m2 18% 12% 8 / 10 (several rates)
5211.59 - - Other fabrics:
5211.59.10 - - - Printed by the traditional batik process kg/m/m2 18% 12% 8 / 10 (several rates)
5211.59.90 - - - Other kg/m/m2 18% 12% 8 / 10 (several rates)
5212 Other woven fabrics of cotton
- Weighing not more than 200 g/m²:
5212.11.00 - - Unbleached kg/m/m2 18% 12% 8 / 10 (several rates)
5212.12.00 - - Bleached kg/m/m2 18% 12% 8 / 10 (several rates)
5212.13.00 - - Dyed kg/m/m2 18% 12% 8 / 10 (several rates)
5212.14.00 - - Of yarns of different colours kg/m/m2 18% 12% 8 / 10 (several rates)
5212.15 - - Printed:
5212.15.10 - - - Printed by the traditional batik process kg/m/m2 18% 12% 8 / 10 (several rates)
5212.15.90 - - - Other kg/m/m2 18% 12% 8 / 10 (several rates)
- Weighing more than 200 g/m²:
5212.21.00 - - Unbleached kg/m/m2 18% 12% 8 / 10 (several rates)
5212.22.00 - - Bleached kg/m/m2 18% 12% 8 / 10 (several rates)
5212.23.00 - - Dyed kg/m/m2 18% 12% 8 / 10 (several rates)
5212.24.00 - - Of yarns of different colours kg/m/m2 18% 12% 8 / 10 (several rates)
5212.25 - - Printed:
5212.25.10 - - - Printed by the traditional batik process kg/m/m2 18% 12% 8 / 10 (several rates)
5212.25.90 - - - Other kg/m/m2 18% 12% 8 / 10 (several rates)