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- 11 : Textiles and textile articles » Chapter 52 : Cotton
Notes:
SUB-HEADING NOTE
For the purposes of sub-heading Nos. 5209.42 and 5211.42 the expression "denim" means fabrics 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.
| Heading No. | Sub-heading No. | Description of article | Rate of duty | |
| Standard | Preferential Areas | |||
| (1) | (2) | (3) | (4) | (5) |
| 52.01 | 5201.00 | Cotton, not carded or combed | 5% | |
| 52.02 | Cotton waste (including yarn waste and garnetted stock) | |||
| 5202.10 | - Yarn waste (including thread waste) | 15% *** | ||
| - Other : | ||||
| 5202.91 | - Garnetted stock | 15% *** | ||
| 5202.99 | --Other | 15% *** | ||
| 52.03 | 5203.00 | Cotton, carded or combed | 35% | |
| 52.04 | Cotton sewing
thread, whether or not put up for retail sale |
|||
| - Not put up for retail sale : | ||||
| 5204.11 | -- Containing 85% or more by weight of cotton | 20% | ||
| 5204.19 | -- Other | 20% | ||
| 5204.20 | - Put up for retail sale | 20% | ||
| 52.05 | 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 : | ||||
| 5205.11 | --Measuring 714.29 decitex or more (not exceeding 14 metric number) | 20% | ||
| 5205.12 | --Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) | 20% | ||
| 5205.13 | --Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) | 20% | ||
| 5205.14 | --Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) | 20% | ||
| 5205.15 | -- Measuring less than 125 decitex (exceeding 80 metric number) | 20% | ||
| - Single yarn, of combed fibres : | ||||
| 5205.21 | -- Measuring 714.29 decitex or more (not exceeding 14 metric number) | 20% | ||
| 5205.22 | -- Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) | 20% | ||
| 5205.23 | -- Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) | 20% | ||
| 5205.24 | -- Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) | 20% | ||
| 5205.26 | -- Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number) | 20% | ||
| 5205.27 | -- Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number) | 20% | ||
| 5205.28 | --Measuring less than 83.33 decitex (exceeding 120 metric number) | 20% | ||
| - Multiple (folded) or cabled yarn, of uncombed fibres : | ||||
| 5205.31 | -- Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) | 20% | ||
| 5205.32 | -- 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) | 20% | ||
| 5205.33 | -- 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) | 20% | ||
| 5205.34 | -- 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) | 20% | ||
| 5205.35 | -- Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) | 20% | ||
| - Multiple (folded) or cabled yarn, of combed fibres: | ||||
| 5205.41 | -- Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) | 20% | ||
| 5205.42 | -- 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) | 20% | ||
| 5205.43 | -- 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) | 20% | ||
| 5205.44 | -- 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) | 20% | ||
| 5205.46 | -- 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) | 20% | ||
| 5205.47 | -- 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) | 20% | ||
| 5205.48 | -- Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn) | 20% | ||
| 52.06 | 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 : | ||||
| 5206.11 | -- Measuring 714.29 decitex or more (not exceeding 14 metric number) | 20% | ||
| 5206.12 | -- Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) | 20% | ||
| 5206.13 | -- Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) | 20% | ||
| 5206.14 | -- Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) | 20% | ||
| 5206.15 | -- Measuring less than 125 decitex (exceeding 80 metric number) | 20% | ||
| - Single yarn, of combed fibres : | ||||
| 5206.21 | -- Measuring 714.29 decitex or more (not exceeding 14 metric number) | 20% | ||
| 5206.22 | --Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) | 20% | ||
| 5206.23 | --Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) | 20% | ||
| 5206.24 | -- Measuring less than 192.31 decitex but not less than 125 decitex' (exceeding 52 metric number but not exceeding 80 metric number) | 20% | ||
| 5206.25 | -- Measuring less than 125 decitex (exceeding 80 metric number) | 20% | ||
| - Multiple (folded) or cabled yarn, of uncombed fibres : | ||||
| 5206.31 | --Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) | 20% | ||
| 5206.32 | -- 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) | 20% | ||
| 5206.33 | -- 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) | 20% | ||
| 5206.34 | -- 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) | 20% | ||
| 5206.35 | -- Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) | 20% | ||
| - Multiple (folded) or cabled yarn, of combed fibres : | ||||
| 5206.41 | -- Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) | 20% | ||
| 5206.42 | -- 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) | 20% | ||
| 5206.43 | --Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not | 20% | ||
| exceeding 52 metric number per single yarn) | ||||
| 5206.44 | -- 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) | 20% | ||
| 5206.45 | -- Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) | 20% | ||
| 52.07 | Cotton yarn (other than sewing thread) put up for retailsale | |||
| 5207.10 | -Containing 85% or more by weight of cotton | 25% | ||
| 5207.90 | - Other | 35% | ||
| 52.08 | Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2 | |||
| - Unbleached: | ||||
| 5208.11 | -- Plain weave, weighing not more than 100 g/m2 | 35% | ||
| 5208.12 | -- Plain weave, weighing more than 100 g/m2 | 35% | ||
| 5208.13 | -- 3-thread or 4-thread twill, including cross twill | 35% | ||
| 5208.19 | -- Other fabrics | 35% | ||
| - Bleached: | ||||
| 5208.21 | -- Plain weave, weighing not more than 100 g/m2 | 35% | ||
| 5208.22 | -- Plain weave, weighing more than 100 g/m2 | 35% | ||
| 5208.23 | --3-thread or 4-thread twill, including cross twill | 35% | ||
| 5208.29 | -- Other fabrics | 35% | ||
| - Dyed: | ||||
| 5208.31 | -- Plain weave, weighing not more than 100 g/m2 | 35% | ||
| 5208.32 | -- Plain weave, weighing more than 100 g/m2 | 35% | ||
| 5208.33 | -- 3-thread or 4-thread twill, including cross twill | 35% | ||
| 5208.39 | -- Other fabrics | 35%or Rs. 150 per Kgs whichever is higher | ||
| - Of yarns of different colours : | ||||
| 5208.41 | -- Plain weave, weighing not more than 100 g/m2 | 30% or Rs. 9 per sq mtr., whichever is higher | ||
| 5208.42 | - Plain weave, weighing more than 100 g/m2 | 30% or Rs 37 per sq mtr., whichever is higher | ||
| 5208.43 | -- 3-thread or 4-thread twill, including cross twill | 35% | ||
| 5208.49 | -- Other fabrics | 35% or Rs. 200 per kg., whichever is higher | ||
| - Printed: | ||||
| 5208.51 | -- Plain weave, weighing not more than 100 g/m2 | 30% or Rs. 27 per sq. mtr., whichever is higher | ||
| 5208.52 | -- Plain weave, weighing more than 100 g/m2 | 30% or Rs. 23 per sq. mtr., whichever is higher | ||
| 5208.53 | --3-thread or 4-thread twill, including cross twill | 30% or Rs. 35 per sq. mtr., whichever is higher | ||
| 5208.59 | -- Other fabrics | 30% or Rs. 50 per sq. mtr., whichever is higher | ||
| 52.09 | Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2 | |||
| - Unbleached: | ||||
| 5209.11 | -- Plain weave | 35% | ||
| 5209.12 | -- 3-thread or
4-thread twill, including cross
twill |
35% | ||
| 5209.19 | --Other fabrics | 35% | ||
| - Bleached: | ||||
| 5209.21 | -- Plain weave | 35% | ||
| 5209.22 | -- 3-thread or 4-thread twill, including cross twill | 35% | ||
| 5209.29 | -- Other fabrics | 35% | ||
| - Dyed: | ||||
| 5209.31 | -- Plain weave | 35% or Rs. 150 per Kgs whichever is higher | ||
| 5209.32. | -- 3-thread or 4-thread twill, including cross twill | 35% or Rs. 150 per Kgs whichever is higher | ||
| 5209.39 | -- Other fabrics | 35% or Rs. 150 per Kgs whichever is higher | ||
| -Of yarns of different colours: | ||||
| 5209.41 | -- Plain weave | 35% or Rs 32 *** per Sq. Mtr. whichever is higher | ||
| 5209.42 | -- Denim | 30% or Rs. 25 *** per sq. mtr., whichever is higher | ||
| 5209.43 | -- Other fabrics of 3-thread or 4-thread twill, including cross twill | 35% or Rs. 30 *** per Sq. Mtr., whichever is higher | ||
| 5209.49 | -- Other fabrics | 35%or Rs. 150 per Kg. whichever is higher. | ||
| - Printed: | ||||
| 5209.51 | -- Plain weave | 30% or Rs. 30 per sq mtr., whichever is higher | ||
| 5209.52 | - 3-thread or 4-thread twill, including cross twill | 30% or Rs. 30 per sq. mtr., whichever is higher | ||
| 5209.59 | -- Other fabrics | 30% or Rs. 38 *** per sq. mtr., whichever is higher | ||
| 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 | |||
| - Unbleached: | ||||
| 5210.11 | -- Plain weave | 35% | ||
| 5210.12 | -- 3-thread or 4-thread twill, including cross twill | 35% | ||
| 5210.19 | -- Other fabrics | 35% | ||
| - Bleached: | ||||
| 5210.21 | -- Plain weave | 35% | ||
| 5210.22 | -- 3-thread or 4-thread twill, including cross twill | 35% | ||
| 5210.29 | --Other fabrics | 35% | ||
| - Dyed: | ||||
| 5210.31 | -- Plain weave | 35% | ||
| 5210.32 | --3-thread or 4-thread twill, including cross twill | 35% | ||
| 5210.39 | --Other fabrics | 35%or Rs. 150 per Kg. whichever is higher | ||
| - Of yarns of different colours: | ||||
| 5210.41 | -- Plain weave | 30% or Rs. 15 per sq. mtr., whichever is higher | ||
| 5210.42 | -- 3-thread or 4-thread twill, including cross twill | 35% or Rs 25 *** per sqm., whichever is higher | ||
| 5210.49 | -- Other fabrics | 35% or Rs. 185 per kg., whichever is higher | ||
| - Printed: | ||||
| 5210.51 | -- Plain weave | 30% or Rs. 15 per sq. mtr., whichever is higher | ||
| 5210.52 | -- 3-thread or 4-thread twill, including cross twill | 30% or Rs. 15 per sq. mtr., whichever is higher | ||
| 5210.59 | -- Other fabrics | 30% or Rs. 15 per sq. mtr., whichever is higher | ||
| 52.11 | Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2 | |||
| - Unbleached: | ||||
| 5211.11 | -- Plain weave | 35% | ||
| 5211.12 | -- 3-thread or 4-thread twill, including cross twill | 35% | ||
| 5211.19 | -- Other fabrics | 35% | ||
| -Bleached: | ||||
| 5211.21 | -- Plain weave | 35% | ||
| 5211.22 | -- 3-thread or 4-thread twill, including cross twill | 35% | ||
| 5211.29 | --Other fabrics | 35% | ||
| - Dyed: | ||||
| 5211.31 | -- Plain weave | 35% or Rs. 150 per kg. whichever is higher. | ||
| 5211.32 | --3-thread or 4-thread twill, including cross : twill | 35% or Rs. 150 per kg. whichever is higher. | ||
| 5211.39 | -- Other fabrics | 35% or Rs. 150 per kg. whichever is higher. | ||
| - Of yarns of different colours : | ||||
| 5211.41 | -- Plain weave | 35% or Rs. 44 *** per sqm. whichever is higher | ||
| 5211.42 | -- Denim | 30% or Rs. 18 per sq. mtr., whichever is higher | ||
| 5211.43 | --Other fabrics of 3-thread or 4-thread twill, including cross twill | 35% or Rs. 40 *** per sqm., whichever is higher | ||
| 5211.49 | --Other fabrics | 35%Rs. 150 per kg. whichever is higher. | ||
| - Printed: | ||||
| 5211.51 | -- Plain weave | 30% or Rs. 18 per sq. mtr., whichever is higher. | ||
| 5211.52 | -- 3-thread or 4-thread twill, including cross twill | 30% or Rs. 18 per sq. mtr., whichever is higher | ||
| 5211.59 | -- Other fabrics | 30% or Rs. 18 per sq. mtr., whichever is higher | ||
| 52.12 | Other woven fabrics of cotton | |||
| - Weighing not more than 200 g/m2 : | ||||
| 5212.11 | -- Unbleached | 35% | ||
| 5212.12 | -- Bleached | 35% | ||
| 5212.13 | --Dyed | 35% | ||
| 5212.14 | -- Of yarns of different colours | 35% | ||
| 5212.15 | --Printed | 35% or Rs. 165 per kg., whichever is higher | ||
| -Weighing more than 200 g/m2 : | ||||
| 5212.21 | -- Unbleached | 35% | ||
| 5212.22 | --Bleached | 35% | ||
| 5212.23 | --Dyed | 35% | ||
| 5212.24 | --Of yarns of different colours | 30% or Rs. 20 per sq. mtr., whichever is higher | ||
| 5212.25 | -- Printed | 35% or Rs 165 per kg., whichever is higher | ||
Also see Notification No. 27/95 - Cus., dated 16-3-1995
For effective rate of duty please see Notification No. 130/2000-Cus., dated 17-10-2000
*** As proposed by Budget 2001-02.
