CHAPTER 52

 NOTES.
COTTON


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.


HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

52.01

Cotton, not carded or combed

5201.0010.00

Woven fabrics of coarse animal hair, Cotton, not carded or combed, Not
ginned

KG

5

7.5

5201.0090.00

Woven fabrics of coarse animal hair, Cotton, not carded or combed,
Ginned

KG

5

7.5

52.02

Cotton waste (incl. yarn waste and garnetted stock)

5202.1000.00

Yarn waste (including thread waste)

KG

5

7.5

5202.9100.00

Garnetted stock

KG

5

7.5

5202.9900.00

... Other

KG

5

7.5

52.03

Cotton, carded or combed

5203.0010.00

Carded

KG

5

7.5

5203.0020.00

Combed

KG

5

7.5

52.04

Cotton sewing thread

5204.1100.00

Containing 85 % or more by weight of cotton

KG

10

7.5

5204.1900.00

... Other (Not pup up for retail sale)

KG

10

7.5

5204.2000.00

Put up for retail sale

KG

10

7.5

52.05

Cotton yarn, with >=85% cotton, not put up for retail sale

5205.1100.00

.29 decitex or more (not exceeding 14 metric number)

KG

10

7.5

5205.1200.00

.29 decitex but not less than 232

KG

10

7.5

5205.1300.00

.56 decitex but not less than 192

KG

10

7.5

5205.1400.00

.31 decitex but not less than 125

KG

10

7.5

5205.1500.00

Measuring less than 125 decitex (exceeding 80 metric number)

KG

10

7.5

5205.2100.00

.29 decitex or more (not exceeding 14 metric number)

KG

10

7.5

5205.2200.00

.29 decitex but not less than 232

KG

10

7.5

5205.2300.00

.56 decitex but not less than 192

KG

10

7.5

5205.2400.00

.31 decitex but not less than 125

KG

10

7.5

5205.2600.00

.38

KG

10

7.5

5205.2700.00

.38 decitex but not less than 83.

KG

10

7.5

5205.2800.00

.33 decitex (exceeding 120 metric number)

KG

10

7.5

5205.3100.00

.29 decitex or more (not ex

KG

10

7.5

5205.3200.00

.29 decitex but n

KG

10

7.5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

52.05

Cotton yarn, with >=85% cotton, not put up for retail sale

5205.3300.00

.56 decitex but n

KG

10

7.5

5205.3400.00

.31 decitex but n

KG

10

7.5

5205.3500.00

Measuring per single yarn less than 125 decitex (exceedi

KG

10

7.5

5205.4100.00

.29 decitex or more (not ex

KG

10

7.5

5205.4200.00

.29 decitex but n

KG

10

7.5

5205.4300.00

.56 decitex but n

KG

10

7.5

5205.4400.00

.31 decitex but n

KG

10

7.5

5205.4600.00

Measuring per single yarn less than 125 decitex but not

KG

10

7.5

5205.4700.00

.38 decitex but n

KG

10

7.5

5205.4800.00

.33 decitex (excee

KG

10

7.5

52.06

Cotton yarn, with <85% cotton, not put up for retail sale

5206.1100.00

.29 decitex or more (not exceeding 14 metric number)

KG

10

7.5

5206.1200.00

.29 decitex but not less than 232

KG

10

7.5

5206.1300.00

.56 decitex but not less than 192

KG

10

7.5

5206.1400.00

.31 decitex but not less than 125

KG

10

7.5

5206.1500.00

Measuring less than 125 decitex (exceeding 80 metric number)

KG

10

7.5

5206.2100.00

.29 decitex or more (not exceeding 14 metric number)

KG

10

7.5

5206.2200.00

.29 decitex but not less than 232

KG

10

7.5

5206.2300.00

.56 decitex but not less than 192

KG

10

7.5

5206.2400.00

.31 decitex but not less than 125

KG

10

7.5

5206.2500.00

Measuring less than 125 decitex (exceeding 80 metric number)

KG

10

7.5

5206.3100.00

.29 decitex or more (not ex

KG

10

7.5

5206.3200.00

.29 decitex but n

KG

10

7.5

5206.3300.00

.56 decitex but n

KG

10

7.5

5206.3400.00

.31 decitex but n

KG

10

7.5

5206.3500.00

Measuring per single yarn less than 125 decitex (exceedi

KG

10

7.5

5206.4100.00

.29 decitex or more (not ex

KG

10

7.5

5206.4200.00

.29 decitex but n

KG

10

7.5

5206.4300.00

.56 decitex but n

KG

10

7.5

5206.4400.00

.31 decitex but n

KG

10

7.5

5206.4500.00

Measuring per single yarn less than 125 decitex (exceedi

KG

10

7.5

52.07

Cotton yarn (excl. sewing), put up for retail sale

5207.1000.00

Containing 85 % or more by weight of cotton

KG

10

7.5

5207.9010.00

Fishing yarn

KG

5

7.5

5207.9090.00

.

KG

10

7.5

52.08

Woven fabrics of cotton, with >=85% cotton, but <200g/m2

5208.1100.00

Plain weave, weighing not more than 100 g/m2

KG

10

7.5

5208.1200.00

Plain weave, weighing more than 100 g/m2

KG

10

7.5

5208.1300.00

3thread or 4thread twill, including cross twill

KG

10

7.5

5208.1900.00

Other fabrics

KG

10

7.5

5208.2100.00

Plain weave, weighing not more than 100 g/m2

KG

20

7.5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

52.08

Woven fabrics of cotton, with >=85% cotton, but <200g/m2

5208.2200.00

Plain weave, weighing more than 100 g/m2

KG

20

7.5

5208.2300.00

3thread or 4thread twill, including cross twill

KG

20

7.5

5208.2910.00

Dimity, damasks and the like

KG

20

7.5

5208.2990.00

Other fabrics

KG

20

7.5

5208.3100.00

Plain weave, weighing not more than 100 g/m2

KG

20

7.5

5208.3200.00

Plain weave, weighing more than 100 g/m2

KG

20

7.5

5208.3300.00

3thread or 4thread twill, including cross twill

KG

20

7.5

5208.3910.00

Dimity, damasks and the like

KG

20

7.5

5208.3990.00

Other dyed fabrics

KG

20

7.5

5208.4100.00

Plain weave, weighing not more than 100 g/m2

KG

20

7.5

5208.4200.00

Plain weave, weighing more than 100 g/m2

KG

20

7.5

5208.4300.00

3thread or 4thread twill, including cross twill

KG

20

7.5

5208.4900.00

Other fabrics

KG

20

7.5

5208.5110.00

.. cont. < 85 % by wgt of cotton, Obt. by waxbased printing process

KG

35

7.5

10

5208.5190.00

.. cont. < 85 % by wgt of cotton, Obt. by other printing process

KG

35

7.5

5208.5210.00

. cont. < 85 % by wgt of cotton, Obt. by waxbased printing process

KG

35

7.5

5208.5290.00

.. cont. < 85 % by wgt of cotton, Obtained by other printing process

KG

35

7.5

5208.5900.00

Other fabrics nes

KG

35

7.5

52.09

Woven fabrics of cotton, with >=85% cotton, >=200g/m2

5209.1100.00

Plain weave

KG

10

7.5

5209.1200.00

3thread or 4thread twill, including cross twill

KG

10

7.5

5209.1900.00

Other fabrics

KG

10

7.5

5209.2100.00

Plain weave

KG

20

7.5

5209.2200.00

3thread or 4thread twill, including cross twill

KG

20

7.5

5209.2910.00

Dimity, damasks and the like

KG

20

7.5

5209.2990.00

Other fabrics

KG

20

7.5

5209.3100.00

Plain weave

KG

20

7.5

5209.3200.00

3thread or 4thread twill, including cross twill

KG

20

7.5

5209.3910.00

Dimity, damasks and the like

KG

20

7.5

5209.3990.00

.

KG

20

7.5

5209.4100.00

Plain weave

KG

20

7.5

5209.4200.00

Denim

KG

20

7.5

5209.4300.00

Other fabrics of 3thread or 4thread twill, including cross twill

KG

20

7.5

5209.4900.00

Other fabrics

KG

20

7.5

5209.5110.00

Obtained by waxbased printing process

KG

35

7.5

10

5209.5190.00

Obtained by other printing process

KG

35

7.5

5209.5200.00

3thread or 4thread twill, including cross twill

KG

35

7.5

5209.5900.00

Other fabrics

KG

35

7.5

52.10

Woven cotton fabrics with man-made fibres and <85% cotton,
=<200g/m2

5210.1100.00

Plain weave

KG

10

7.5

5210.1900.00

Other fabrics

KG

10

7.5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

52.10

Woven cotton fabrics with man-made fibres and <85% cotton,
=<200g/m2

5210.2100.00

Plain weave

KG

20

7.5

5210.2900.00

Other fabrics

KG

20

7.5

5210.3100.00

Plain weave

KG

20

7.5

5210.3200.00

3thread or 4thread twill, including cross twill

KG

20

7.5

5210.3900.00

Other fabrics

KG

20

7.5

5210.4100.00

Plain weave

KG

20

7.5

5210.4900.00

Other fabrics

KG

20

7.5

5210.5110.00

Obtained by waxbased printing process

KG

35

7.5

10

5210.5190.00

Obtained by other printing process

KG

35

7.5

10

5210.5900.00

Other fabrics

KG

35

7.5

52.11

Woven cotton fabrics with man-made fibres, with <85% cotton,
>200g/m2

5211.1100.00

Plain weave

KG

10

7.5

5211.1200.00

3thread or 4thread twill, including cross twill

KG

10

7.5

5211.1900.00

Other fabrics

KG

10

7.5

5211.2000.00

Bleached

KG

20

7.5

5211.3100.00

Plain weave

KG

20

7.5

5211.3200.00

3thread or 4thread twill, including cross twill

KG

20

7.5

5211.3900.00

Other fabrics

KG

20

7.5

5211.4100.00

Plain weave

KG

20

7.5

5211.4200.00

Denim

KG

20

7.5

5211.4300.00

Other fabrics of 3thread or 4thread twill, including cross twill

KG

20

7.5

5211.4900.00

Other fabrics

KG

20

7.5

5211.5110.00

Obtained by waxbased printing process

KG

35

7.5

10

5211.5190.00

Obtained by other printing process

KG

35

7.5

10

5211.5200.00

3thread or 4thread twill, including cross twill

KG

35

7.5

5211.5900.00

Other fabrics nes

KG

35

7.5

52.12

Other woven fabrics of cotton, nes

5212.1100.00

Other woven fabrics of cotton Weighing not more than 200 g/m2;
Unbleached

KG

10

7.5

5212.1200.00

Other woven fabrics of cotton Weighing not more than 200 g/m2;
Bleached

KG

20

7.5

5212.1300.00

Other woven fabrics of cotton Weighing not more than 200 g/m2; Dyed

KG

20

7.5

5212.1400.00

Other woven fabrics of cotton Weighing =<200 g/m2; Of yarns of
different colours

KG

20

7.5

5212.1500.00

Other woven fabrics of cotton Weighing not more than 200 g/m2; Printed

KG

20

7.5

5212.2100.00

Other woven fabrics of cotton Weighing more than 200 g/m2; Unbleached

KG

10

7.5

5212.2200.00

Other woven fabrics of cotton Weighing more than 200 g/m2; Bleached

KG

20

7.5

5212.2300.00

Other woven fabrics of cotton Weighing more than 200 g/m2; Dyed

KG

20

7.5

5212.2400.00

Other woven fabrics of cotton Weighing more than 200 g/m2; Of yarns of
different colours

KG

20

7.5

5212.2500.00

Other woven fabrics of cotton Weighing more than 200 g/m2; Printed

KG

35

7.5