HTS code for cotton fabric (2026)
There is no single code for all cotton fabric, but many dyed lightweight woven cotton fabrics fall under 5208.32.40 (dyed, plain weave, weighing more than 100 g/m² but not more than 200 g/m², of numbers 43 to 68), with a general (column 1) rate of 9.7%. Plain weave cotton fabric that is bleached, printed or heavier takes a different line.
The attribute that most often moves the fabric to another line is weight: fabric weighing more than 200 g/m² goes to the 5209 lines, such as 5209.31.60 (dyed plain weave, 8.4%) or 5209.42.00 (denim, 8.4%). Finish and yarn number also change the line and the rate.
Candidate HTS lines for cotton fabric
| Code | Line | General rate | Special rate |
|---|---|---|---|
| 5208.32.40 | Of numbers 43 to 68 Dyed: › Plain weave, weighing more than 100 g/m²: › Other: Use when: Dyed plain weave cotton fabric weighing more than 100 g/m² but not more than 200 g/m², of numbers 43 to 68, other than certified hand-loomed. | 9.7% | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 5208.52.40 | Of numbers 43 to 68 Printed: › Plain weave, weighing more than 100 g/m²: › Other: Use when: Printed plain weave cotton fabric weighing more than 100 g/m² but not more than 200 g/m², of numbers 43 to 68. | 11.4% | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 5208.21.40 | Of numbers 43 to 68 Bleached: › Plain weave, weighing not more than 100 g/m²: Use when: Bleached plain weave cotton fabric weighing not more than 100 g/m², of numbers 43 to 68. | 10.2% | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 5209.31.60 | Other Dyed: › Plain weave: Use when: Dyed plain weave cotton fabric weighing more than 200 g/m², other than the denim line. | 8.4% | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 5209.42.00 | Denim Use when: Denim of cotton, 85 percent or more cotton by weight, weighing more than 200 g/m². | 8.4% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM, P,PA,PE,S,SG) |
| 5208.32.30 | Of number 42 or lower number Dyed: › Plain weave, weighing more than 100 g/m²: › Other: Use when: Dyed plain weave cotton fabric weighing more than 100 g/m² but not more than 200 g/m², of number 42 or lower number. | 7% | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 5208.21.20 | Of number 42 or lower number Bleached: › Plain weave, weighing not more than 100 g/m²: Use when: Bleached plain weave cotton fabric weighing not more than 100 g/m², of number 42 or lower number. | 8.4% | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 5208.21.60 | Of number 69 or higher number Bleached: › Plain weave, weighing not more than 100 g/m²: Use when: Bleached plain weave cotton fabric weighing not more than 100 g/m², of number 69 or higher number. | 11.5% | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 5208.32.10.00 | Certified hand-loomed fabrics (m², kg) Dyed: › Plain weave, weighing more than 100 g/m²: Use when: Certified hand-loomed dyed plain weave cotton fabric weighing more than 100 g/m² but not more than 200 g/m². | 3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 5209.42.00.20 | Weighing not more than 360 g/m² (225) (m², kg) Denim › Blue denim: Use when: Blue denim weighing not more than 360 g/m² (textile category 225). | 8.4% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM, P,PA,PE,S,SG) |
Chapter 99 duties and claims that attach to these lines today
Section 301 China
- 9903.88.03 Section 301 China, +25%, applies to 5208.32.40, 5208.52.40, 5208.21.40, 5209.31.60, 5209.42.00, 5208.32.30, 5208.21.20, 5208.21.60, 5208.32.10.00, 5209.42.00.20 9903.88.03 Explained: Section 301 China List 4, 25% Duty Rate
Each applicable Chapter 99 heading is reported as its own line beside the classification. Its duty is separate from the general rate above; most programs charge it on top, and a heading's own text says how it is assessed.
What decides the line
Start with fiber and construction. Every line on this page is a woven fabric of cotton containing 85 percent or more by weight of cotton. If the fabric is knitted, or contains less cotton than that, it belongs elsewhere in the schedule; confirm in the current HTSUS or with a licensed broker.
Next is weight. Fabric weighing not more than 200 g/m² goes to the 5208 lines, and fabric weighing more than 200 g/m² goes to the 5209 lines. Inside 5208 the schedule splits by finish and by plain weave weight: bleached plain weave weighing not more than 100 g/m² is 5208.21, dyed plain weave weighing more than 100 g/m² is 5208.32, and printed plain weave weighing more than 100 g/m² is 5208.52. Above 200 g/m², dyed plain weave is 5209.31.60 and denim is 5209.42.00.
Then check the yarn number. Under 5208.21 and 5208.32 the lines split into number 42 or lower (5208.21.20 at 8.4%, 5208.32.30 at 7%), numbers 43 to 68 (5208.21.40 at 10.2%, 5208.32.40 at 9.7%) and, for bleached fabric, number 69 or higher (5208.21.60 at 11.5%). Printed fabric of numbers 43 to 68 is 5208.52.40 at 11.4%. Certified hand-loomed dyed fabric has its own line, 5208.32.10.00 at 3%.
Last, the ten-digit lines name the cloth type: poplin or broadcloth, sheeting, printcloth or cheesecloth. The number in parentheses after each (314, 313, 315, 226) is its textile category, not part of the code. Denim is split by blue or other and by a weight of 360 g/m².
Common mistakes
- Using a 5208 line for fabric weighing more than 200 g/m²; weigh the fabric and use the 5209 lines, such as 5209.31.60 for dyed plain weave.
- Filing printed fabric under the dyed line 5208.32.40 (9.7%) when it is printed and belongs under 5208.52.40 (11.4%).
- Ignoring the yarn number, which moves dyed fabric between 5208.32.30 (7%) and 5208.32.40 (9.7%).
- Classing denim as ordinary dyed plain weave under 5209.31.60 when 5209.42.00 names denim specifically.
- Leaving off the Chapter 99 heading 9903.88.03 for goods it applies to; it is reported as its own line beside the classification.
Frequently asked questions
What is the general duty rate for cotton fabric?
It depends on the line. For example, 5208.32.40 is 9.7%, 5208.52.40 is 11.4%, 5208.21.40 is 10.2%, 5209.31.60 is 8.4% and 5209.42.00 is 8.4%. These are the general (column 1) rates stated in the schedule.
Which code applies to denim?
Cotton denim containing 85 percent or more by weight of cotton and weighing more than 200 g/m² is 5209.42.00, with a general rate of 8.4%. The statistical suffixes separate blue denim from other denim and weights of not more than 360 g/m² from more than 360 g/m².
What is the Chapter 99 provision 9903.88.03?
It is listed against these lines as Section 301 China, at +25%. It is reported as its own line beside the classification and is a separate duty from the general rate. Most programs charge it on top of the general rate. Confirm in the current HTSUS or with a licensed broker whether it applies to your goods.
Does the special rate column matter?
The special column shows Free for goods from places covered by the listed program symbols, for example (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG) on most of these lines. Whether a symbol applies to your goods depends on meeting that program's rules, so confirm with a licensed broker. The column 2 rate, such as 27.7% on 5208.32.40, is a different rate column.
How do I classify hand-loomed cotton fabric?
Certified hand-loomed dyed plain weave fabric weighing more than 100 g/m² but not more than 200 g/m² is 5208.32.10.00, with a general rate of 3%. The fabric must be certified as hand-loomed, so confirm the requirements in the current HTSUS.
What do the poplin, sheeting, printcloth and cheesecloth suffixes mean?
They are the statistical digits that name the cloth type, for example 5208.32.40.20 for poplin or broadcloth (314) and 5208.32.40.40 for sheeting (313). They do not change the general rate on that line, and the lines also carry reporting units of m² and kg.