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52.01 ‑ Cotton, not carded or combed.
The seeds contained in the bolls (pods, fruit) of the cotton plant (Gossypium) are covered with cotton fibres. The essential constituent of these fibres is cellulose, and they are covered with a waxy substance. Their outer surface is smooth, and their natural colour white, yellowish or even brownish or reddish. They are harvested when the ripened bolls are more or less widely opened; the bolls are not picked but the cotton fibres are normally pulled from them while on the plant itself, bringing with them the cotton seeds which must be removed subsequently by ginning.
This heading covers uncarded and uncombed cotton fibres as harvested (seed cotton), or merely ginned (in ginned cotton a certain amount of pod waste, leaves or earthy matter still remains); it also includes cotton fibres (other than linters and waste) which have been cleaned, bleached, dyed or rendered absorbent.
International trade in raw cotton is concerned almost wholly with ginned cotton which is usually in strongly compressed bales; cotton cleaned in opening or scutching machines is in the form of loose, wide, continuous sheets.
Cotton linters are classified in heading 14.04. The fibres classified in this heading are generally between 1 and 5 cm in length and so are easily distinguished from cotton linters which consist of fibres usually less than 5 mm in length.
The heading also excludes :(a) Wadding (heading 30.05 or 56.01). (b) Cotton waste (heading 52.02). (c) Carded or combed cotton (heading 52.03).
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