Sub-Heading Notes:

CHAPTER 52

COTTON

Sub-Heading Notes: -

1 .For the purposes of subheadings 5209 42 and 5211 42, the expression “denim” means fabricss 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.

______
Exim Code / Item Description / Policy / Policy Conditions
______
5201 / Cotton, not carded or combed
520100 / Cotton, not carded or combed
Indian cotton:
52010011 / Bengal deshi / Free
52010012 / Indian cotton of staple lengths 20.5 mm (25/32") and below (e g. oomras, yellow picking, Assam Comillas) / Free
52010013 / Indian cotton of staple length exceeding 20.5mm (26/32") and but not exceeding 24.5mm (30/32") / Free
52010014 / Indian cotton of staple length over 24.5 mm (31/32”) to 28 mm / Free
52010015 / Indian cotton of staple length 28.5 mm (1 4/32”) and above but below 34.5 mm / Free
52010019 / Indian cotton of all staple length 34 5 mm and above (1 12/32”) / Free
52010020 / Cotton, other than Indian, of all staple lengths / Free
______
5202 / Cotton waste (including yarn waste and garnetted stock)
52021000 / Yarn waste (including thread waste)
Other: / Free
52029100 / Garnetted stock / Free
52029900 / Other / Free
______
5203 / Cotton, carded or combed
52030000 / Cotton, carded or combed / Free
______
5204 / Cotton sewing thread, whether or not put up for retail sale
Not put up for retail sale:
520411 / Containing 85% or more by weight of cotton:
52041110 / Cotton thread, sewing containing any synthetic staple fibre. / Free
52041120 / Cotton thread, darning / Free
52041130 / Embroidery cotton thread / Free
52041140 / Cotton sewing thread not containing any synthetic staple fibre / Free
52041190 / Other / Free
52041900 / Other / Free
520420 / Put up for retail sale:
52042010 / Cotton thread, sewing, containing any synthetic thread, staple fibre / Free
52042020 / Cotton thread, darning / Free
52042030 / Embroidery cotton thread / Free
52042040 / Cotton sewing thread not containing any synthetic staple fibre / Free
52042090 / Other / Free
______
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:
520511 / Measuring 714. 29 decitex or more (not exceeding 14 metric number):
52051110 / Grey / Free
52051120 / Bleached / Free
52051130 / Dyed / Free
52051190 / Other / Free
520512 / Measuring less than 714. 29 decitex but not less than 232. 56 decitex (exceeding 14 metric number but not exceeding 43 metric number):
52051210 / Grey / Free
52051220 / Bleached / Free
52051230 / Dyed / Free
52051290 / Other / Free
520513 / Measuring less than 232. 56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number):
52051310 / Grey / Free
52051320 / Bleached / Free
52051330 / Dyed / Free
52051390 / Other / Free
520514 / Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number):
52051410 / Grey / Free
52051420 / Bleached / Free
52051430 / Dyed / Free
52051490 / Other / Free
520515 / Measuring less than 125 decitex (exceeding 80 metric number):
52051510 / Grey / Free
52051520 / Bleached / Free
52051530 / Dyed / Free
52051590 / Other
Single yearn of combed fibres: / Free
520521 / Measuring 714.29 decitex or more (not exceeding 14 metric number):
52052110 / Grey / Free
52052120 / Bleached / Free
52052130 / Dyed / Free
52052190 / Other / Free
520522 / Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number):
52052210 / Grey / Free
52052220 / Bleached / Free
52052290 / Other / Free
520523 / Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number):
52052310 / Grey / Free
52052320 / Bleached / Free
52052390 / Other / Free
520524 / Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number):
52052410 / Grey / Free
52052420 / Bleached / Free
52052490 / Other / Free
520526 / Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number):
52052610 / Dyed / Free
52052620 / Bleached / Free
52052690 / Other / Free
520527 / Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number):
52052710 / Dyed / Free
52052720 / Bleached / Free
52052790 / Other / Free
520528 / Measuring less than 83.33 decitex (exceeding 120 metric number):
52052810 / Dyed / Free
52052820 / Bleached / Free
52052890 / Other
Multiple (folded) or cabled yarn, of uncombed fibres: / Free
520531 / Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn):
52053110 / Grey / Free
52053120 / Bleached / Free
52053130 / Dyed / Free
52053190 / Other / Free
520532 / 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):
52053210 / Grey / Free
52053220 / Bleached / Free
52053290 / Other / Free
520533 / 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):
52053310 / Grey / Free
52053320 / Bleached / Free
52053330 / Dyed / Free
52053390 / Other / Free
520534 / 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):
52053410 / Grey / Free
52053420 / Bleached / Free
52053430 / Dyed / Free
52053490 / Other / Free
520535 / Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn):
52053510 / Grey / Free
52053590 / Other
Multiple (folded) or cabled yarn, of combed fibres: / Free
520541 / Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn):
52054110 / Grey / Free
52054120 / Bleached / Free
52054130 / Dyed / Free
52054190 / Other / Free
520542 / 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):
52054210 / Grey / Free
52054290 / Other / Free
520543 / 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):
52054310 / Grey / Free
52054320 / Bleached / Free
52054390 / Other / Free
520544 / 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):
52054410 / Grey / Free
52054420 / Bleached / Free
52054490 / Other / Free
520546 / 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):
52054610 / Grey / Free
52054620 / Bleached / Free
52054630 / Dyed / Free
52054690 / Other / Free
520547 / 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):
52054710 / Grey / Free
52054720 / Bleached / Free
52054730 / Dyed / Free
52054790 / Other / Free
520548 / Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn):
52054810 / Grey / Free
52054820 / Bleached / Free
52054830 / Dyed / Free
52054890 / Other / Free
______
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:
52061100 / Measuring 714.29 decitex or more (not exceeding 14 metric number) / Free
52061200 / Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) / Free
52061300 / Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) / Free
52061400 / Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) / Free
52061500 / Measuring less than 125 decitex (exceeding 80 metric number)
Single yarn of combed fibres: / Free
52062100 / Measuring 714.29 decitex or more (not exceeding 14 metric number) / Free
52062200 / Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) / Free
52062300 / Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) / Free
52062400 / Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) / Free
52062500 / Measuring less than 125 decitex (exceeding 80 metric number)
Multiple (folded) or cabled yarn, of uncombed fibres: / Free
52063100 / Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) / Free
52063200 / 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) / Free
52063300 / 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) / Free
52063400 / 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) / Free
52063500 / Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)
Multiple (folded) or cabled yarn, of combed fibres: / Free
52064100 / Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) / Free
52064200 / 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) / Free
52064300 / 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) / Free
52064400 / 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) / Free
52064500 / Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) / Free
______
5207 / Cotton yarn (other than sewing thread) put up for retail sale
52071000 / Containing 85% or more by weight of cotton / Free
52079000 / Other / Free
______
5208 / Woven fabricss of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2
Unbleached:
520811 / Plain weave, weighing not more than 100 g/m2 :
52081110 / Dhoti / Free
52081120 / Saree / Free
52081130 / Shirting fabrics / Free
52081140 / Casement / Free
52081190 / Other / Free
520812 / Plain weave, weighing more than 100 g/m2 :
52081210 / Dhoti / Free
52081220 / Saree / Free
52081230 / Shirting fabrics / Free
52081240 / Casement / Free
52081250 / Sheeting(takia, leopard fabrics, other than furnishing fabrics) / Free
52081260 / Voils / Free
52081290 / Other / Free
520813 / 3-thread or 4-thread twill, including cross twill:
52081310 / Shirting fabrics / Free
52081320 / Dobby fabrics / Free
52081390 / Other / Free
520819 / Other fabrics:
52081910 / Dedsuti, dosuti fabrics / Free
52081990 / Other
Bleached: / Free
520821 / Plain weave, weighing not more than 100 g/m2 :
52082110 / Dhoti / Free
52082120 / Saree / Free
52082130 / Casement / Free
52082140 / Shirting fabrics / Free
52082150 / Cambrics (including madapollam and jaconet) / Free
52082160 / Mulls (including limbric and willaya) / Free
52082170 / Muslin (including lawn, mullmull and organdi) / Free
52082180 / Voils (excluding leno fabricss) / Free
52082190 / Other / Free
520822 / Plain weave, weighing more than 100 g/m2 :
52082210 / Dhoti / Free
52082220 / Saree / Free
52082230 / Shirting fabrics / Free
52082240 / Casement / Free
52082250 / Cambrics (including madapollam and jaconet) / Free
52082260 / Longcloth (including calico) / Free
52082270 / Sheeting (takia and the like) / Free
52082280 / Voils( excluding leno fabricss) / Free
52082290 / Other / Free
520823 / 3-thread or 4-thread twill, including cross twill:
52082310 / Shirting fabrics / Free
52082320 / Parmatta fabrics (including ilesia, pocketing, Italian twill) / Free
52082330 / Shirting fabrics / Free
52082390 / Other / Free
520829 / Other fabrics:
52082910 / Dhoti and saree, zari bordered / Free
52082920 / Dedsuti, Doosuti fabrics, ceretonnes and Osamburge / Free
52082990 / Other
Dyed: / Free
520831 / Plain weave, weighing not more than 100 g/m2:
52083110 / Lungi / Free
52083120 / Saree / Free
52083130 / Shirting fabrics / Free
52083140 / Casement / Free
52083150 / Cambrics (including madapollam and jaconet) / Free
52083160 / Mull( including limbric and willaya) / Free
52083170 / Muslin( including lawn mulmul and organdy) of carded or combed yarn / Free
52083180 / Voils( excluding leno fabricss) / Free
52083190 / Other / Free
520832 / Plain weave, weighing more than 100 g/m2:
52083210 / Lungi / Free
52083220 / Saree / Free
52083230 / Shirting fabrics / Free
52083240 / Casement / Free
52083250 / Bedticking, domestic / Free
52083260 / Cambrics (including madapollam and jaconet), Longcloth(including calico) and voils(excluding leno fabricss) / Free
52083270 / Coating (including suiting) / Free
52083280 / Furnishing fabrics other than pile and chenille fabricss / Free
52083290 / Other / Free
520833 / 3-thread or 4 thread twill, including cross twill:
52083310 / Shirting fabrics / Free
52083320 / Coating (including suiting) / Free
52083330 / Shirting (including mazri) / Free
52083390 / Other / Free
520839 / Other fabricss:
52083910 / Zari bordered sarees / Free
52083990 / Other
Of yarn of different colours: / Free
520841 / Plain weave, weighing not more than 100 g/m2:
52084110 / Bleeding Madras / Free
52084120 / Saree / Free
52084130 / Shirting fabrics / Free
52084140 / Bed ticking, domestic / Free
52084150 / Furnishing fabrics excluding pile and chenille fabrics / Free
52084190 / Other / Free
520842 / Plain weave, weighing more than 100 g/m2:
52084210 / Bleeding Madras / Free
52084220 / Saree / Free
52084230 / Shirting fabrics / Free
52084240 / Casement / Free
52084250 / Bed ticking, domestic / Free
52084260 / Furnishing fabrics other than pile and chenille fabricss / Free
52084290 / Other / Free
520843 / 3-thread or 4 thread twill, including cross twill:
52084310 / Bleading Madras / Free
52084320 / Shirting fabrics / Free
52084330 / Bedticking, damask / Free
52084340 / Flannelette / Free
52084390 / Other / Free
520849 / Other fabrics:
52084910 / Zari bordered sarees / Free
52084920 / Real Madras Handkerchiefs / Free
52084990 / Other
Printed: / Free
520851 / Plain weave, weighing not more than 100 g/m2:
52085110 / Lungi / Free
52085120 / Saree / Free
52085130 / Shirting fabrics / Free
52085140 / Casement / Free
52085150 / Cambrics (including madapollam and jaconet) / Free
52085160 / Mull (including limbric and willaya) / Free
52085170 / Muslin (including lawn mulmul and organdy) of carded or combed yarn / Free
52085180 / Voils (excluding leno fabricss) / Free
52085190 / Other / Free
520852 / Plain weave, weighing more than 100 g/m2:
52085210 / Lungi / Free
52085220 / Saree / Free
52085230 / Shirting fabrics / Free
52085240 / Casement / Free
52085250 / Cambrics (including madapollam and jaconet) / Free
52085260 / Mull (including limbric and willaya) / Free
52085270 / Muslin (including lawn mulmul and organdy) of carded or combed yarn / Free
52085280 / Voils (excluding leno fabricss) / Free
52085290 / Other / Free
520853 / 3-thread or 4 thread twill, including cross twill:
52085310 / Shirting fabrics / Free
52085320 / Bedticking / Free
52085390 / Other / Free
520859 / Other fabricss:
52085910 / Zari bordered sarees / Free
52085990 / Other / Free
______
5209 / Woven fabricss of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2
Unbleached:
520911 / Plain weave:
Handloom:
52091111 / Dhoti / Free
52091112 / Saree / Free
52091113 / Casement / Free
52091114 / Sheeting (takia, leopardcloth and other than furnishing) / Free
52091119 / Other / Free
52091190 / Other / Free
520912 / 3-thread or 4-thread twill, including cross twill:
52091210 / Saree / Free
52091220 / Shirting fabrics / Free
52091230 / Furnishing fabrics other than excluding pile and chenille fabricss / Free
52091240 / Seersucker / Free
52091250 / Canvas, including duck – carded or combed yarn / Free
52091260 / Flannelette / Free
52091270 / Shetting (takia, leopart cloth) / Free
52091290 / Other / Free
52091900 / Other fabrics
Bleached: / Free
520921 / Plain weave:
52092110 / Saree / Free
52092120 / Shirting fabrics / Free
52092130 / Furnishing fabrics (excluding pile and chinille fabrics / Free
52092140 / Seersucker / Free
52092150 / Canvas (including duck) of carded or combed yarn / Free
52092160 / Dhoti / Free
52092170 / Flannellete / Free
52092180 / Sheeting( takia, leopart cloth) / Free
52092190 / Other / Free
520922 / 3-thread or 4-thread twill, including cross twill:
52092210 / Shirting fabrics / Free
52092220 / Furnishing fabrics (excluding pile and chinile fabrics) / Free
52092230 / Drill / Free
52092290 / Other / Free
520929 / Other fabrics:
52092910 / Dhoti and saree, zari bordered / Free
52092920 / Dedsuti, Doosuti fabricss, ceretonnes and Osamburge / Free
52092990 / Other
Dyed: / Free
520931 / Plain weave:
52093110 / Lungi / Free
52093120 / Saree / Free
52093130 / Shirting fabrics / Free
52093140 / Furnishing fabrics (excluding pile and chenille fabrics) / Free
52093150 / Seersucker / Free
52093160 / Bedticking, domestic(other than hand dyed) / Free
52093170 / Canvas ( including duck), of carded or combed yarn / Free
52093180 / Flannellete / Free
52093190 / Other / Free
520932 / 3-thread or 4-thread twill, including cross twill:
52093210 / Shirting fabrics / Free
52093220 / Furnishing fabricss (excluding pile and chinille fabrics) / Free
52093230 / Drill / Free
52093290 / Other / Free
520939 / Other fabricss:
52093910 / Zari bordered sarees / Free
52093990 / Other
Of yarns of different colours: / Free
520941 / Plain weave:
52094110 / Bleeding Madras / Free
52094120 / Saree / Free
52094130 / Shirting fabrics / Free
52094140 / Furnishing fabrics (excluding pile and chinille fabrics) / Free
52094150 / Seersucker / Free
52094160 / Bedticking, domestic(other than hand dyed) / Free
52094170 / Flannelette / Free
52094190 / Other / Free
52094200 / Denim / Free
520943 / Other fabricss of 3-thread or 4-thread twill, including cross twill:
52094310 / Bleeding Madras / Free
52094320 / Shirting fabrics / Free
52094330 / Furnishing fabrics (excluding pile and chenille fabrics) / Free
52094340 / Coating (including suiting) / Free
52094390 / Other / Free
520949 / Other fabricss:
52094910 / Zari bordered sari / Free
52094990 / Other
Printed: / Free
520951 / Plain weave:
52095110 / Lungi / Free
52095120 / Saree / Free
52095130 / Shirting fabrics / Free
52095140 / Furnishing fabrics (excluding pile and chenille fabrics) / Free
52095150 / Seersucker / Free
52095160 / Bedticking, domestic(other than hand dyed) / Free
52095170 / Flannelette / Free
52095190 / Other / Free
520952 / 3-thread or 4-thread twill, including cross twill:
52095210 / Shirting fabrics / Free
52095220 / Furnishing fabrics (excluding pile and chenille fabrics) / Free
52095290 / Other / Free
520959 / Other fabrics:
52095910 / Zari bordered saree / Free
52095990 / Other / Free
______
5210 / Woven fabricss 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:
521011 / Plain weave:
52101110 / Shirting fabrics / Free
52101120 / Saree / Free
52101190 / Other / Free
521012 / 3-thread or 4-thread twill, including cross twill:
52101210 / Shirting fabrics / Free
52101290 / Other / Free
52101900 / Other fabrics
Bleached: / Free
521021 / Plain weave:
52102110 / Shirting fabrics / Free
52102120 / Poplin and broad fabrics / Free
52102130 / Saree / Free
52102140 / Shirting (including mazri) / Free
52102150 / Voils / Free
52102190 / Other / Free
521022 / 3-thread or 4-thread twill, including cross twill:
Handloom:
52102211 / Crepe fabrics including crepe checks / Free
52102212 / Shirting fabrics / Free
52102219 / Other fabricss
Other: / Free
52102221 / Shirting (including mazri) / Free
52102229 / Other / Free
521029 / Other fabrics:
52102910 / Dhoti and saree, zari bordered / Free
52102920 / Dedsuti, Doosuti, ceretonnes and Osamburge / Free
52102990 / Other
Dyed: / Free
521031 / Plain weave:
52103110 / Shirting fabrics / Free
52103120 / Coating (including suitings) / Free
52103130 / Furnishing fabrics other than pile and chenaille fabricss / Free
52103140 / Poplin and broad fabrics / Free
52103150 / Saree / Free
52103160 / Voils / Free
52103190 / Other / Free
521032 / 3-thread or 4-thread twill, including cross twill:
52103210 / Crepe fabrics including crepe checks / Free
52103220 / Shirting fabrics / Free
52103230 / Bedticking, damask / Free
52103290 / Other / Free
521039 / Other fabrics:
52103910 / Zari bordered sarees / Free
52103990 / Other