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European Union tariff, chapter 52: Cotton

Last updated

Key facts

National lines
226
Subheadings
124
Import VAT/GST in the European Union
VAT 21%
De minimis in the European Union
Flat €3 duty up to €150; tax always charged
Chapter
52: Cotton

Summary

The European Union tariff has 226 national lines in HS chapter 52 (cotton), under 124 subheadings in 12 headings.

Subheadings with European Union lines

The European Union tariff has 226 national lines in HS chapter 52 (cotton), under 124 subheadings in 12 headings.

Subheadings 1 to 100 of 124, page 1 of 2.

52.01 Cotton, not carded or combed

  • 5201.00Cotton, not carded or combed2 lines

52.02 Cotton waste (including yarn waste and garnetted stock)

  • 5202.10Yarn waste (including thread waste)1 line
  • 5202.91Other: Garnetted stock1 line
  • 5202.99Other: Other1 line

52.03 Cotton, carded or combed

  • 5203.00Cotton, carded or combed1 line

52.04 Cotton sewing thread, whether or not put up for retail sale

  • 5204.11Not put up for retail sale: Containing 85 % or more by weight of cotton1 line
  • 5204.19Not put up for retail sale: Other1 line
  • 5204.20Put up for retail sale1 line

52.05 Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale

  • 5205.11Single yarn, of uncombed fibres: Measuring 714.29 decitex or more (not exceeding 14 metric number)1 line
  • 5205.12Single yarn, of uncombed fibres: Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number)1 line
  • 5205.13Single yarn, of uncombed fibres: Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number)1 line
  • 5205.14Single yarn, of uncombed fibres: Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)1 line
  • 5205.15Single yarn, of uncombed fibres: Measuring less than 125 decitex (exceeding 80 metric number)2 lines
  • 5205.21Single yarn, of combed fibres: Measuring 714.29 decitex or more (not exceeding 14 metric number)1 line
  • 5205.22Single yarn, of combed fibres: Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number)1 line
  • 5205.23Single yarn, of combed fibres: Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number)1 line
  • 5205.24Single yarn, of combed fibres: Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)1 line
  • 5205.26Single yarn, of combed fibres: Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number)2 lines
  • 5205.27Single yarn, of combed fibres: Measuring less than 106,38 decitex but not less than 83,33 decitex (exceeding 94 metric number but not exceeding 120 metric number)2 lines
  • 5205.28Single yarn, of combed fibres: Measuring less than 83.33 decitex (exceeding 120 metric number)1 line
  • 5205.31Multiple (folded) or cabled yarn, of uncombed fibres: Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn)1 line
  • 5205.32Multiple (folded) or cabled yarn, of uncombed fibres: 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)1 line
  • 5205.33Multiple (folded) or cabled yarn, of uncombed fibres: 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)1 line
  • 5205.34Multiple (folded) or cabled yarn, of uncombed fibres: 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)1 line
  • 5205.35Multiple (folded) or cabled yarn, of uncombed fibres: Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)1 line
  • 5205.41Multiple (folded) or cabled yarn, of combed fibres: Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn)1 line
  • 5205.42Multiple (folded) or cabled yarn, of combed fibres: 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)1 line
  • 5205.43Multiple (folded) or cabled yarn, of combed fibres: 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)1 line
  • 5205.44Multiple (folded) or cabled yarn, of combed fibres: 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)1 line
  • 5205.46Multiple (folded) or cabled yarn, of combed fibres: 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)1 line
  • 5205.47Multiple (folded) or cabled yarn, of combed fibres: 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)1 line
  • 5205.48Multiple (folded) or cabled yarn, of combed fibres: Measuring per single yarn less than 83,33 decitex (exceeding 120 metric number per single yarn)1 line

52.06 Cotton yarn (other than sewing thread), containing less than 85 % by weight of cotton, not put up for retail sale

  • 5206.11Single yarn, of uncombed fibres: Measuring 714.29 decitex or more (not exceeding 14 metric number)1 line
  • 5206.12Single yarn, of uncombed fibres: Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number)1 line
  • 5206.13Single yarn, of uncombed fibres: Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number)1 line
  • 5206.14Single yarn, of uncombed fibres: Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)1 line
  • 5206.15Single yarn, of uncombed fibres: Measuring less than 125 decitex (exceeding 80 metric number)1 line
  • 5206.21Single yarn, of combed fibres: Measuring 714.29 decitex or more (not exceeding 14 metric number)1 line
  • 5206.22Single yarn, of combed fibres: Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number)1 line
  • 5206.23Single yarn, of combed fibres: Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number)1 line
  • 5206.24Single yarn, of combed fibres: Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)1 line
  • 5206.25Single yarn, of combed fibres: Measuring less than 125 decitex (exceeding 80 metric number)1 line
  • 5206.31Multiple (folded) or cabled yarn, of uncombed fibres: Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn)1 line
  • 5206.32Multiple (folded) or cabled yarn, of uncombed fibres: 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)1 line
  • 5206.33Multiple (folded) or cabled yarn, of uncombed fibres: 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)1 line
  • 5206.34Multiple (folded) or cabled yarn, of uncombed fibres: 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)1 line
  • 5206.35Multiple (folded) or cabled yarn, of uncombed fibres: Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)1 line
  • 5206.41Multiple (folded) or cabled yarn, of combed fibres: Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn)1 line
  • 5206.42Multiple (folded) or cabled yarn, of combed fibres: 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)1 line
  • 5206.43Multiple (folded) or cabled yarn, of combed fibres: 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)1 line
  • 5206.44Multiple (folded) or cabled yarn, of combed fibres: 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)1 line
  • 5206.45Multiple (folded) or cabled yarn, of combed fibres: Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)1 line

52.07 Cotton yarn (other than sewing thread) put up for retail sale

  • 5207.10Containing 85 % or more by weight of cotton1 line
  • 5207.90Other1 line

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

  • 5208.11Unbleached: Plain weave, weighing not more than 100g/m22 lines
  • 5208.12Unbleached: Plain weave, weighing more than 100g/m24 lines
  • 5208.13Unbleached: 3-thread or 4-thread twill, including cross twill1 line
  • 5208.19Unbleached: Other fabrics1 line
  • 5208.21Bleached: Plain weave, weighing not more than 100g/m22 lines
  • 5208.22Bleached: Plain weave, weighing more than 100g/m24 lines
  • 5208.23Bleached: 3-thread or 4-thread twill, including cross twill1 line
  • 5208.29Bleached: Other fabrics1 line
  • 5208.31Dyed: Plain weave, weighing not more than 100g/m21 line
  • 5208.32Dyed: Plain weave, weighing more than 100g/m24 lines
  • 5208.33Dyed: 3-thread or 4-thread twill, including cross twill1 line
  • 5208.39Dyed: Other fabrics1 line
  • 5208.41Of yarns of different colours: Plain weave, weighing not more than 100g/m21 line
  • 5208.42Of yarns of different colours: Plain weave, weighing more than 100g/m21 line
  • 5208.43Of yarns of different colours: 3-thread or 4-thread twill, including cross twill1 line
  • 5208.49Of yarns of different colours: Other fabrics1 line
  • 5208.51Printed: Plain weave, weighing not more than 100g/m24 lines
  • 5208.52Printed: Plain weave, weighing more than 100g/m24 lines
  • 5208.59Printed: Other fabrics8 lines

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

  • 5209.11Unbleached: Plain weave1 line
  • 5209.12Unbleached: 3-thread or 4-thread twill, including cross twill1 line
  • 5209.19Unbleached: Other fabrics1 line
  • 5209.21Bleached: Plain weave1 line
  • 5209.22Bleached: 3-thread or 4-thread twill, including cross twill1 line
  • 5209.29Bleached: Other fabrics1 line
  • 5209.31Dyed: Plain weave1 line
  • 5209.32Dyed: 3-thread or 4-thread twill, including cross twill1 line
  • 5209.39Dyed: Other fabrics1 line
  • 5209.41Of yarns of different colours: Plain weave1 line
  • 5209.42Of yarns of different colours: Denim1 line
  • 5209.43Of yarns of different colours: Other fabrics of 3-thread or 4-thread twill, including cross twill1 line
  • 5209.49Of yarns of different colours: Other fabrics1 line
  • 5209.51Printed: Plain weave4 lines
  • 5209.52Printed: 3-thread or 4-thread twill, including cross twill4 lines
  • 5209.59Printed: Other fabrics4 lines

52.10 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

  • 5210.11Unbleached: Plain weave2 lines
  • 5210.19Unbleached: Other fabrics2 lines
  • 5210.21Bleached: Plain weave2 lines
  • 5210.29Bleached: Other fabrics2 lines
  • 5210.31Dyed: Plain weave2 lines
  • 5210.32Dyed: 3-thread or 4-thread twill, including cross twill2 lines
  • 5210.39Dyed: Other fabrics2 lines
  • 5210.41Of yarns of different colours: Plain weave2 lines
  • 5210.49Of yarns of different colours: Other fabrics2 lines
  • 5210.51Printed: Plain weave2 lines
  • 5210.59Printed: Other fabrics2 lines

Import VAT and de minimis in the European Union

The European Union charges VAT on imports at a standard rate of 21%.

From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.

In other countries

National tariff lines under chapter 52 are live on border.bot for the United States (525 lines, also used by 1 other country).

Frequently asked questions

How many national tariff lines does the European Union tariff have in HS chapter 52?

The European Union tariff has 226 national lines in HS chapter 52 (cotton), under 124 subheadings in 12 headings.

Sources and updates

The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.

The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.

This page was last updated on 11 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

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