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HSN Code 5209: Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more 2 than 200 g/m

HSN 5209 covers woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more 2 than 200 g/m. Notification 9/2025-Central Tax (Rate) names this heading in 1 entry, at 5%. The basic customs duty in the Customs Tariff is Varies. Export policy: Free; RoDTEP 3.6% of FOB value. The heading has 76 eight-digit tariff items.

Checked against the official files on 2 October 202676 tariff itemsChapter 52 · Cotton
GST rate5%

Total rate: half central tax, half State tax; charged as IGST across States and on import. In force from 22 September 2025.

Notfn 9/2025-CT (Rate) · Sch. I · S. No. 334
Basic customs dutyVaries

Differs by tariff item: see the table.

Customs Tariff · First Schedule · Ch. 52
Import policyCheck Schedule 1

The item-wise import policy line is not shown on this page.

ITC(HS) 2022 · Schedule 1
Export policy · RoDTEPFree · 3.6%

No export authorisation needed for any line. RoDTEP continues up to 31 December 2026.

Sch. 2 Export Policy · Appendix 4R
Tariff items

All 8-Digit Codes Under HSN 5209

Classify the goods at eight digits before you quote a rate: the duty, the export policy and the RoDTEP rate are fixed line by line. Heading text: Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more 2 than 200 g/m.

Tariff itemDescriptionBasic customs dutyExport policyRoDTEP
5209 11 11DhotiHandloom10%Free3.6% (cap ₹7.9 per m2)
5209 11 12SareeHandloom10%Free3.6% (cap ₹7.9 per m2)
5209 11 13CasementHandloom10%Free3.6% (cap ₹7.9 per m2)
5209 11 14Sheeting (takia, leopard cloth and other than furnishing)Handloom10%Free3.6% (cap ₹7.9 per m2)
5209 11 19OtherHandloom10%Free3.6% (cap ₹7.9 per m2)
5209 11 90OtherHandloom10%Free3.6% (cap ₹7.9 per m2)
5209 12 10Saree3-thread or 4-thread twill, including cross twill10%Free3.6% (cap ₹7.9 per m2)
5209 12 20Shirting fabrics3-thread or 4-thread twill, including cross twill10%Free3.6% (cap ₹7.9 per m2)
5209 12 30Furnishing fabrics (excluding pile and chenille fabrics)3-thread or 4-thread twill, including cross twill10%Free3.6% (cap ₹7.9 per m2)
5209 12 40Seersucker3-thread or 4-thread twill, including cross twill10%Free3.6% (cap ₹7.9 per m2)
5209 12 50Canvas, including duck – carded or combed yarn3-thread or 4-thread twill, including cross twill10%Free3.6% (cap ₹7.9 per m2)
5209 12 60Flannelette3-thread or 4-thread twill, including cross twill10%Free3.6% (cap ₹7.9 per m2)
5209 12 70Shetting (takia, leopard cloth)3-thread or 4-thread twill, including cross twill10%Free3.6% (cap ₹7.9 per m2)
5209 12 90Other3-thread or 4-thread twill, including cross twill10%Free3.6% (cap ₹7.9 per m2)
5209 19 00Other fabrics10%Free3.6% (cap ₹7.9 per m2)
5209 21 10SareePlain weave10%Free3.6% (cap ₹7.9 per m2)
5209 21 20Shirting fabricsPlain weave10%Free3.6% (cap ₹7.9 per m2)
5209 21 30Furnishing fabrics (excluding pile and chenille fabrics)Plain weave10%Free3.6% (cap ₹7.9 per m2)
5209 21 40SeersuckerPlain weave10%Free3.6% (cap ₹7.9 per m2)
5209 21 50Canvas (including duck) of carded or combed yarnPlain weave10%Free3.6% (cap ₹7.9 per m2)
5209 21 60DhotiPlain weave10%Free3.6% (cap ₹7.9 per m2)
5209 21 70FlannelletePlain weave10%Free3.6% (cap ₹7.9 per m2)
5209 21 80Sheeting( takia, leopardcloth)Plain weave10%Free3.6% (cap ₹7.9 per m2)
5209 21 90OtherPlain weave10%Free3.6% (cap ₹7.9 per m2)
5209 22 10Shirting fabrics3-thread or 4-thread twill, including cross twill10%Free3.6% (cap ₹7.9 per m2)
5209 22 20Furnishing fabrics (excluding pile and chenille fabrics)3-thread or 4-thread twill, including cross twill10%Free3.6% (cap ₹7.9 per m2)
5209 22 30Drill3-thread or 4-thread twill, including cross twill10%Free3.6% (cap ₹7.9 per m2)
5209 22 90Other3-thread or 4-thread twill, including cross twill10%Free3.6% (cap ₹7.9 per m2)
5209 29 10Dhoti and saree, zari borderedOther fabrics10%Free3.6% (cap ₹7.9 per m2)
5209 29 20Dedsuti, dosuti fabrics, ceretonnes and osamburgeOther fabrics10%Free3.6% (cap ₹7.9 per m2)
5209 29 90OtherOther fabrics10%Free3.6% (cap ₹7.9 per m2)
5209 31 10LungiPlain weave10% or Rs. 150 per kg., whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 31 20SareePlain weave10% or Rs. 150 per kg., whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 31 30Shirting fabricsPlain weave10% or Rs. 150 per kg., whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 31 40Furnishing fabrics(excluding pile andPlain weaveSee tariffFree3.6% (cap ₹7.9 per m2)
5209 31 50Seersuckerchenille fabrics)10% or Rs. 150 per kg., whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 31 60Bedticking, domestic(other than hand dyed)chenille fabrics)10% or Rs. 150 per kg., whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 31 70Canvas (including duck), of carded orchenille fabrics)10% or Rs. 150 per kg., whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 31 80Flannelletechenille fabrics)10% or Rs. 150 per kg., whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 31 90Otherchenille fabrics)10% or Rs. 150 per kg., whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 32 10Shirting fabrics3-thread or 4-thread twill, including cross twill10% or Rs. 150 per kg., whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 32 20Furnishing fabrics(excluding pile and3-thread or 4-thread twill, including cross twillSee tariffFree3.6% (cap ₹7.9 per m2)
5209 32 30Drillchenille fabrics)10% or Rs. 150 per kg., whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 32 90Otherchenille fabrics)10% or Rs. 150 per kg., whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 39 10Zari bordered sareesOther fabrics10% or Rs. 150 per kg., whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 39 90OtherOther fabrics10% or Rs. 150 per kg., whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 41 10Bleeding MadrasPlain weave10% or Rs. 30 per sq. m. whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 41 20SareePlain weave10% or Rs. 25 per sq. m. whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 41 30Shirting fabricsPlain weave10% or Rs. 25 per sq. m. whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 41 40Furnishing fabrics (excluding pile andPlain weaveSee tariffFree3.6% (cap ₹7.9 per m2)
5209 41 50Seersuckerchenille fabrics)10% or Rs. 25 per sq. m. whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 41 60Bedticking, domestic (other than hand dyed)chenille fabrics)10% or Rs. 25 per sq. m. whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 41 70Flannelettechenille fabrics)10% or Rs. 25 per sq. m. whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 41 90Otherchenille fabrics)10% or Rs. 25 per sq. m. whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 42 00Denim10% or Rs. 25 per sq. m. whichever is higherFree3.6% (cap ₹10.3 per m2)
5209 43 10Bleeding MadrasOther fabrics of 3-thread or 4-thread twill, including cross twill10% or Rs. 28 per sq. m. whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 43 20Shirting fabricsOther fabrics of 3-thread or 4-thread twill, including cross twill10% or Rs. 28 per sq. m. whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 43 30Furnishing fabrics (excluding pile andOther fabrics of 3-thread or 4-thread twill, including cross twillSee tariffFree3.6% (cap ₹7.9 per m2)
5209 43 40Coating (including suiting)chenille fabrics)10% or Rs. 28 per sq. m. whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 43 90Otherchenille fabrics)10% or Rs. 28 per sq. m. whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 49 10Zari bordered sariOther fabrics10% or Rs. 150 per kg., whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 49 90OtherOther fabrics10% or Rs. 150 per kg., whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 51 11Of HandloomLungis10% or Rs. 24 per sq. m. whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 51 19OtherLungis10% or Rs. 24 per sq. m. whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 51 20SareeLungis10% or Rs. 24 per sq. m. whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 51 30Shirting fabricsLungis10% or Rs. 24 per sq. m. whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 51 40Furnishing fabrics (excluding pile andLungisSee tariffFree3.6% (cap ₹7.9 per m2)
5209 51 50Seersuckerchenille fabrics)10% or Rs. 24 per sq. m. whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 51 60Bedticking, domesticchenille fabrics)10% or Rs. 24 per sq. m. whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 51 70Flannelettechenille fabrics)10% or Rs. 24 per sq. m. whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 51 90Otherchenille fabrics)10% or Rs. 24 per sq. m. whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 52 10Shirting fabrics3-thread or 4-thread twill, including cross twill10% or Rs. 24 per sq. m. whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 52 20Furnishing fabrics (excluding pile and3-thread or 4-thread twill, including cross twillSee tariffFree3.6% (cap ₹7.9 per m2)
5209 52 90Otherchenille fabrics)10% or Rs. 24 per sq. m. whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 59 10Zari bordered sareeOther fabrics10% or Rs. 24 per sq. m. whichever is higherFree3.6% (cap ₹7.9 per m2)
5209 59 90OtherOther fabrics10% or Rs. 24 per sq. m. whichever is higherFree3.6% (cap ₹7.9 per m2)

Basic customs duty is the standard rate in the First Schedule to the Customs Tariff Act. An exemption notification or a trade agreement can lower the duty actually payable. RoDTEP is a percentage of FOB value for exports from the domestic tariff area.

GST

GST Rate on HSN 5209

GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The rate shown is the total: half is central tax and half is State tax on a sale within a State, and the whole is charged as IGST on an inter-State sale or an import. Read the description in the entry, not only the code: the same heading can sit in two Schedules.

GST rateEntryCodes namedGoods covered by the entry
5%Schedule I, S. No. 3345208 to 5212Woven fabrics of cotton
18%Schedule II, S. No. 639Any ChapterGoods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry)

Goods of this heading that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.

Import

Customs Duty on HSN 5209

An import pays three things: basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties. A registered importer takes credit of the IGST.

Basic customs duty at
Social welfare surcharge, 10% of the duty
IGST at on value plus both
Total duty and tax
As a share of the value

Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.

45 tariff items of this heading have a specific or compound duty (an amount per unit, or the higher of two) or a duty not shown here. Work those out from the quantity; the working above covers the lines charged on value alone.

Whether an import is Free, Restricted or Prohibited is set line by line in ITC(HS) Schedule 1 (Import Policy), read with its General Notes on standards, quarantine and packaging. That policy line is not reproduced on this page; check it before you place the order.

Export

Export Policy and RoDTEP for HSN 5209

Under Schedule 2 of ITC(HS) 2022 the 76 tariff items are marked: 76 Free. “Free” means no export authorisation is needed; a Restricted item needs one from DGFT, and an STE item moves only through the named State trading enterprise.

RoDTEP is notified for 76 of the 76 tariff items, at 3.6% of FOB value (Appendix 4R, for exports from the domestic tariff area). The scheme continues up to 31 December 2026 at the rates in force on 30 September 2026.

The rate was cut by half for one month in 2026 and then restored. A shipping bill dated from 23 February to 22 March 2026 carries the reduced rate.

  1. Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
  2. All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
  3. Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
  4. Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
  5. Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Not shown on this page
  • The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1. Check it before you place an order.
  • Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
  • The GST exemption notification. Goods exempt under it pay no GST even if the heading is named in a rate entry.
  • 6 tariff items show “See tariff” because the duty cell of the Customs Tariff could not be read cleanly.

Official documents behind this page

  1. Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
  2. Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
  3. ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
  4. Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.

Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.

People also ask

Questions, answered

Short, direct answers to the 5 questions readers ask most on this topic.

Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025, names heading 5209 at 5%. The rate depends on the description in the entry, so match your goods to the entry before invoicing. Goods of the heading not covered by a specific entry take the residual 18% entry unless exempt.

The basic customs duty in the First Schedule to the Customs Tariff Act is Varies (it differs by tariff item; see the table). Social welfare surcharge at 10% of the basic duty and IGST at the GST rate are added on import. An exemption notification or a trade agreement can reduce the duty actually payable.

Under ITC(HS) 2022, Schedule 2, the tariff items of heading 5209 are marked: 76 Free. Free items need no export authorisation. Restricted items need an authorisation from DGFT, and prohibited items cannot be exported.

Appendix 4R lists 76 tariff items of heading 5209 at 3.6% of FOB value. The RoDTEP scheme continues up to 31 December 2026 under DGFT Notification No. 41/2026-27.

Heading 5209 has 76 eight-digit tariff items in the Customs Tariff, from 5209 11 11 to 5209 59 90. GST returns and shipping documents use these eight-digit codes.