Cotton

Cotton in its primary forms

HSN Chapter 52 covers cotton in its primary forms — raw cotton not carded or combed (heading 5201) and cotton that has been carded or combed (heading 5203). The Bureau of Indian Standards (BIS) has notified 12 tariff lines within this chapter, covering Indian and imported cotton across the full staple-length grid from below 20.0 mm to above 34.5 mm, and the converted form of carded or combed cotton under heading 5203.

A single Indian Standard governs the entire chapter: IS 12171, which specifies grade designations, moisture, trash content and fibre-quality parameters for cotton bales offered for trade in India. All 12 notified codes route through the ISI Mark Scheme under Scheme-I of Schedule-II of the BIS Conformity Assessment Regulations, 2018. Indian ginning and pressing factories supplying baled cotton must hold a CM/L licence against IS 12171; foreign manufacturers shipping cotton bales into India must obtain a licence under the Foreign Manufacturers Certification Scheme (FMCS) and appoint an Authorised Indian Representative (AIR).