# European Union tariff, chapter 52: Cotton (page 1 of 2) > The European Union tariff has 226 national lines in HS chapter 52 (cotton), under 124 subheadings in 12 headings. Page 1 of 2. Source: https://border.bot/countries/european-union/hs-codes/52 Last updated: 11 October 2026 [Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 52](https://border.bot/countries/european-union/hs-codes/52) Page 1 of 2: subheadings 1 to 100 of 124. Next page: [page 2](https://border.bot/countries/european-union/hs-codes/52?page=2). ## 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 - Tariff: [European Union](https://border.bot/countries/european-union) - Chapter: 52: Cotton ## Subheadings with European Union lines The European Union tariff has 226 national lines in HS chapter 52 (cotton), under 124 subheadings in 12 headings. ### 52.01 Cotton, not carded or combed - [5201.00](https://border.bot/countries/european-union/hs-codes/520100) Cotton, not carded or combed (2 lines) ### 52.02 Cotton waste (including yarn waste and garnetted stock) - [5202.10](https://border.bot/countries/european-union/hs-codes/520210) Yarn waste (including thread waste) (1 line) - [5202.91](https://border.bot/countries/european-union/hs-codes/520291) Other: Garnetted stock (1 line) - [5202.99](https://border.bot/countries/european-union/hs-codes/520299) Other: Other (1 line) ### 52.03 Cotton, carded or combed - [5203.00](https://border.bot/countries/european-union/hs-codes/520300) Cotton, carded or combed (1 line) ### 52.04 Cotton sewing thread, whether or not put up for retail sale - [5204.11](https://border.bot/countries/european-union/hs-codes/520411) Not put up for retail sale: Containing 85 % or more by weight of cotton (1 line) - [5204.19](https://border.bot/countries/european-union/hs-codes/520419) Not put up for retail sale: Other (1 line) - [5204.20](https://border.bot/countries/european-union/hs-codes/520420) Put up for retail sale (1 line) ### 52.05 Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale - [5205.11](https://border.bot/countries/european-union/hs-codes/520511) Single yarn, of uncombed fibres: Measuring 714.29 decitex or more (not exceeding 14 metric number) (1 line) - [5205.12](https://border.bot/countries/european-union/hs-codes/520512) Single 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) - [5205.13](https://border.bot/countries/european-union/hs-codes/520513) Single 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) - [5205.14](https://border.bot/countries/european-union/hs-codes/520514) Single 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) - [5205.15](https://border.bot/countries/european-union/hs-codes/520515) Single yarn, of uncombed fibres: Measuring less than 125 decitex (exceeding 80 metric number) (2 lines) - [5205.21](https://border.bot/countries/european-union/hs-codes/520521) Single yarn, of combed fibres: Measuring 714.29 decitex or more (not exceeding 14 metric number) (1 line) - [5205.22](https://border.bot/countries/european-union/hs-codes/520522) Single 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) - [5205.23](https://border.bot/countries/european-union/hs-codes/520523) Single 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) - [5205.24](https://border.bot/countries/european-union/hs-codes/520524) Single 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) - [5205.26](https://border.bot/countries/european-union/hs-codes/520526) Single 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) - [5205.27](https://border.bot/countries/european-union/hs-codes/520527) Single 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) - [5205.28](https://border.bot/countries/european-union/hs-codes/520528) Single yarn, of combed fibres: Measuring less than 83.33 decitex (exceeding 120 metric number) (1 line) - [5205.31](https://border.bot/countries/european-union/hs-codes/520531) Multiple (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) - [5205.32](https://border.bot/countries/european-union/hs-codes/520532) Multiple (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) - [5205.33](https://border.bot/countries/european-union/hs-codes/520533) Multiple (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) - [5205.34](https://border.bot/countries/european-union/hs-codes/520534) Multiple (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) - [5205.35](https://border.bot/countries/european-union/hs-codes/520535) Multiple (folded) or cabled yarn, of uncombed fibres: Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) (1 line) - [5205.41](https://border.bot/countries/european-union/hs-codes/520541) Multiple (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) - [5205.42](https://border.bot/countries/european-union/hs-codes/520542) Multiple (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) - [5205.43](https://border.bot/countries/european-union/hs-codes/520543) Multiple (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) - [5205.44](https://border.bot/countries/european-union/hs-codes/520544) Multiple (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) - [5205.46](https://border.bot/countries/european-union/hs-codes/520546) Multiple (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) - [5205.47](https://border.bot/countries/european-union/hs-codes/520547) Multiple (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) - [5205.48](https://border.bot/countries/european-union/hs-codes/520548) Multiple (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 - [5206.11](https://border.bot/countries/european-union/hs-codes/520611) Single yarn, of uncombed fibres: Measuring 714.29 decitex or more (not exceeding 14 metric number) (1 line) - [5206.12](https://border.bot/countries/european-union/hs-codes/520612) Single 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) - [5206.13](https://border.bot/countries/european-union/hs-codes/520613) Single 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) - [5206.14](https://border.bot/countries/european-union/hs-codes/520614) Single 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) - [5206.15](https://border.bot/countries/european-union/hs-codes/520615) Single yarn, of uncombed fibres: Measuring less than 125 decitex (exceeding 80 metric number) (1 line) - [5206.21](https://border.bot/countries/european-union/hs-codes/520621) Single yarn, of combed fibres: Measuring 714.29 decitex or more (not exceeding 14 metric number) (1 line) - [5206.22](https://border.bot/countries/european-union/hs-codes/520622) Single 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) - [5206.23](https://border.bot/countries/european-union/hs-codes/520623) Single 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) - [5206.24](https://border.bot/countries/european-union/hs-codes/520624) Single 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) - [5206.25](https://border.bot/countries/european-union/hs-codes/520625) Single yarn, of combed fibres: Measuring less than 125 decitex (exceeding 80 metric number) (1 line) - [5206.31](https://border.bot/countries/european-union/hs-codes/520631) Multiple (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) - [5206.32](https://border.bot/countries/european-union/hs-codes/520632) Multiple (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) - [5206.33](https://border.bot/countries/european-union/hs-codes/520633) Multiple (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) - [5206.34](https://border.bot/countries/european-union/hs-codes/520634) Multiple (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) - [5206.35](https://border.bot/countries/european-union/hs-codes/520635) Multiple (folded) or cabled yarn, of uncombed fibres: Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) (1 line) - [5206.41](https://border.bot/countries/european-union/hs-codes/520641) Multiple (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) - [5206.42](https://border.bot/countries/european-union/hs-codes/520642) Multiple (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) - [5206.43](https://border.bot/countries/european-union/hs-codes/520643) Multiple (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) - [5206.44](https://border.bot/countries/european-union/hs-codes/520644) Multiple (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) - [5206.45](https://border.bot/countries/european-union/hs-codes/520645) Multiple (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 - [5207.10](https://border.bot/countries/european-union/hs-codes/520710) Containing 85 % or more by weight of cotton (1 line) - [5207.90](https://border.bot/countries/european-union/hs-codes/520790) Other (1 line) ### 52.08 Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing not more than 200 g/m2 - [5208.11](https://border.bot/countries/european-union/hs-codes/520811) Unbleached: Plain weave, weighing not more than 100g/m2 (2 lines) - [5208.12](https://border.bot/countries/european-union/hs-codes/520812) Unbleached: Plain weave, weighing more than 100g/m2 (4 lines) - [5208.13](https://border.bot/countries/european-union/hs-codes/520813) Unbleached: 3-thread or 4-thread twill, including cross twill (1 line) - [5208.19](https://border.bot/countries/european-union/hs-codes/520819) Unbleached: Other fabrics (1 line) - [5208.21](https://border.bot/countries/european-union/hs-codes/520821) Bleached: Plain weave, weighing not more than 100g/m2 (2 lines) - [5208.22](https://border.bot/countries/european-union/hs-codes/520822) Bleached: Plain weave, weighing more than 100g/m2 (4 lines) - [5208.23](https://border.bot/countries/european-union/hs-codes/520823) Bleached: 3-thread or 4-thread twill, including cross twill (1 line) - [5208.29](https://border.bot/countries/european-union/hs-codes/520829) Bleached: Other fabrics (1 line) - [5208.31](https://border.bot/countries/european-union/hs-codes/520831) Dyed: Plain weave, weighing not more than 100g/m2 (1 line) - [5208.32](https://border.bot/countries/european-union/hs-codes/520832) Dyed: Plain weave, weighing more than 100g/m2 (4 lines) - [5208.33](https://border.bot/countries/european-union/hs-codes/520833) Dyed: 3-thread or 4-thread twill, including cross twill (1 line) - [5208.39](https://border.bot/countries/european-union/hs-codes/520839) Dyed: Other fabrics (1 line) - [5208.41](https://border.bot/countries/european-union/hs-codes/520841) Of yarns of different colours: Plain weave, weighing not more than 100g/m2 (1 line) - [5208.42](https://border.bot/countries/european-union/hs-codes/520842) Of yarns of different colours: Plain weave, weighing more than 100g/m2 (1 line) - [5208.43](https://border.bot/countries/european-union/hs-codes/520843) Of yarns of different colours: 3-thread or 4-thread twill, including cross twill (1 line) - [5208.49](https://border.bot/countries/european-union/hs-codes/520849) Of yarns of different colours: Other fabrics (1 line) - [5208.51](https://border.bot/countries/european-union/hs-codes/520851) Printed: Plain weave, weighing not more than 100g/m2 (4 lines) - [5208.52](https://border.bot/countries/european-union/hs-codes/520852) Printed: Plain weave, weighing more than 100g/m2 (4 lines) - [5208.59](https://border.bot/countries/european-union/hs-codes/520859) Printed: Other fabrics (8 lines) ### 52.09 Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing more than 200 g/m2 - [5209.11](https://border.bot/countries/european-union/hs-codes/520911) Unbleached: Plain weave (1 line) - [5209.12](https://border.bot/countries/european-union/hs-codes/520912) Unbleached: 3-thread or 4-thread twill, including cross twill (1 line) - [5209.19](https://border.bot/countries/european-union/hs-codes/520919) Unbleached: Other fabrics (1 line) - [5209.21](https://border.bot/countries/european-union/hs-codes/520921) Bleached: Plain weave (1 line) - [5209.22](https://border.bot/countries/european-union/hs-codes/520922) Bleached: 3-thread or 4-thread twill, including cross twill (1 line) - [5209.29](https://border.bot/countries/european-union/hs-codes/520929) Bleached: Other fabrics (1 line) - [5209.31](https://border.bot/countries/european-union/hs-codes/520931) Dyed: Plain weave (1 line) - [5209.32](https://border.bot/countries/european-union/hs-codes/520932) Dyed: 3-thread or 4-thread twill, including cross twill (1 line) - [5209.39](https://border.bot/countries/european-union/hs-codes/520939) Dyed: Other fabrics (1 line) - [5209.41](https://border.bot/countries/european-union/hs-codes/520941) Of yarns of different colours: Plain weave (1 line) - [5209.42](https://border.bot/countries/european-union/hs-codes/520942) Of yarns of different colours: Denim (1 line) - [5209.43](https://border.bot/countries/european-union/hs-codes/520943) Of yarns of different colours: Other fabrics of 3-thread or 4-thread twill, including cross twill (1 line) - [5209.49](https://border.bot/countries/european-union/hs-codes/520949) Of yarns of different colours: Other fabrics (1 line) - [5209.51](https://border.bot/countries/european-union/hs-codes/520951) Printed: Plain weave (4 lines) - [5209.52](https://border.bot/countries/european-union/hs-codes/520952) Printed: 3-thread or 4-thread twill, including cross twill (4 lines) - [5209.59](https://border.bot/countries/european-union/hs-codes/520959) Printed: Other fabrics (4 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 - [5210.11](https://border.bot/countries/european-union/hs-codes/521011) Unbleached: Plain weave (2 lines) - [5210.19](https://border.bot/countries/european-union/hs-codes/521019) Unbleached: Other fabrics (2 lines) - [5210.21](https://border.bot/countries/european-union/hs-codes/521021) Bleached: Plain weave (2 lines) - [5210.29](https://border.bot/countries/european-union/hs-codes/521029) Bleached: Other fabrics (2 lines) - [5210.31](https://border.bot/countries/european-union/hs-codes/521031) Dyed: Plain weave (2 lines) - [5210.32](https://border.bot/countries/european-union/hs-codes/521032) Dyed: 3-thread or 4-thread twill, including cross twill (2 lines) - [5210.39](https://border.bot/countries/european-union/hs-codes/521039) Dyed: Other fabrics (2 lines) - [5210.41](https://border.bot/countries/european-union/hs-codes/521041) Of yarns of different colours: Plain weave (2 lines) - [5210.49](https://border.bot/countries/european-union/hs-codes/521049) Of yarns of different colours: Other fabrics (2 lines) - [5210.51](https://border.bot/countries/european-union/hs-codes/521051) Printed: Plain weave (2 lines) - [5210.59](https://border.bot/countries/european-union/hs-codes/521059) Printed: Other fabrics (2 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). - [United States](https://border.bot/countries/united-states/hs-codes/52): 525 lines, used by 1 other country - [The Harmonized System text for chapter 52](https://border.bot/hs-codes/52) Page 1 of 2: subheadings 1 to 100 of 124. Next page: [page 2](https://border.bot/countries/european-union/hs-codes/52?page=2). - Previous chapter: [51](https://border.bot/countries/european-union/hs-codes/51) Wool, fine or coarse animal hair; horsehair yarn and woven fabric - Next chapter: [53](https://border.bot/countries/european-union/hs-codes/53) Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn ## 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. Official source files: - https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx - https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx - https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx - https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx Machine-readable: https://border.bot/countries/european-union/hs-codes/52.json