Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing not more than 200 g/m²

Heading 5208 covers woven fabrics of cotton containing 85% or more by weight of cotton, weighing not more than 200 g/m². This includes lightweight cotton fabrics such as cambric, percale, poplin, muslin and similar fabrics. These fabrics may be unbleached, bleached, dyed, of yarns of different colours or printed. Import of lightweight cotton fabrics into the EU is subject to duty rates of approximately 8%. These fabrics are often subject to import surveillance systems. Fibre content labelling is required, and products must meet REACH chemical safety standards. Heading 5208 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 5208 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 5208 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 lightweight cotton fabrics into the EU is subject to duty rates of approximately 8%. These fabrics are often subject to import surveillance systems. Fibre content labelling is required, and products must meet REACH chemical safety standards. Rules of origin are important for tariff preferences. Duty rates for cotton fabrics are approximately 8% but may be lower under preferential agreements (GSP, EPA). The distinction between unbleached, bleached, dyed and printed fabric affects the exact tariff subheading. Surface weight (up to 200 g/m²) is the key criterion distinguishing between headings 5208 and 5209. Cotton fabrics may be subject to anti-dumping or countervailing measures - check current regulations. When importing goods under heading 5208 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 5208 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).

Heading 5208 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).