OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN

Chapter 53 of the EU Customs Tariff covers vegetable textile fibres other than cotton (classified in Chapter 52), as well as paper yarn and woven fabrics of paper yarn. The most important raw materials in this chapter include: raw and processed flax, hemp, jute and other bast fibres, sisal and other fibres of the agave family, coconut fibres (coir) and abaca (Manila hemp). CN codes range from heading 5301 (flax, raw or processed) to heading 5311 (woven fabrics of other vegetable textile fibres and of paper yarn). Flax is the most important raw material of this chapter in the context of European trade - the EU is one of the largest producers and exporters of flax in the world, with France, Belgium and the Netherlands being particularly significant. Jute is imported mainly from Bangladesh and India, and sisal from East African countries and Brazil. Paper yarn and fabrics produced from it constitute a niche but significant category used in the production of wallpaper, decorative articles and packaging materials. Chapter 53 is of growing importance in the context of sustainable development, as vegetable fibres are biodegradable and constitute an environmentally friendly alternative to synthetic fibres.

Customs duty rates in Chapter 53 are differentiated depending on the type of fibre and the degree of processing. Raw flax (5301) is subject to a zero duty rate, while linen yarns carry duties from 3.8% to 5%. Linen fabrics (5309) are subject to rates from 8% to 12%. Raw jute and jute yarn generally benefit from zero preferential rates under the GSP scheme. Hemp, sisal and other raw vegetable fibres are subject to rates from 0% to 4%. Paper yarn and fabrics thereof carry rates from 4% to 8%. A 23% VAT is added to the customs value.

Classification in Chapter 53 requires above all the identification of the type of vegetable fibre, as each has separate tariff headings. For flax, the key distinction is between raw, retted, scutched, carded and combed flax. Yarns are classified on the basis of linear mass and intended use (for retail sale or not). Fabrics are classified by composition (flax, jute, other vegetable fibres) and degree of processing. Blends of vegetable fibres with other fibres are classified according to the dominant component by weight.