Other woven fabrics of synthetic staple fibres

Heading 5515 covers other woven fabrics of synthetic staple fibres, meaning blended fabrics with fibres other than cotton (e.g. with wool, viscose, linen). These fabrics may contain various proportions of synthetic and other natural or artificial fibres. Import of these fabrics into the EU is subject to duty rates of approximately 8%. Correct classification requires precise determination of fibre composition. These fabrics are used in clothing, upholstery and technical applications. Heading 5515 is part of Chapter 55 (textiles, fabrics and clothing) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 5515 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 5515 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Import of these fabrics into the EU is subject to duty rates of approximately 8%. Correct classification requires precise determination of fibre composition. Labelling and REACH compliance are required. Heading 5515 covers synthetic fabrics blended with fibres other than cotton. Duty rates are approximately 8%, with potential tariff preferences. Blends with wool may be subject to separate labelling requirements. Precise laboratory analysis of fibre composition is necessary for correct classification. When importing goods under heading 5515 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 5515 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 5515 are subject to labelling and fibre composition controls. Required documentation includes: fibre composition labels (EU Regulation 1007/2011), OEKO-TEX certificates, REACH reports. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.

Heading 5515 covers woven fabrics of synthetic staple <85%, mixed with fibres other than cotton (wool, flax, artificial). Distinction from 5513/5514 (cotton blends): here blends with other fibres. ≥85% — 5512. Common mistake: polyester/viscose in 5513 instead of 5515. Decisive: synthetic <85% blended with non-cotton.