WADDING, FELT AND NONWOVENS; SPECIAL YARNS; TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF

Chapter 56 of the EU Customs Tariff covers a wide range of textile products of a special nature: wadding, felt and nonwovens, special yarns, twine, cordage, ropes and nets. Textile wadding (heading 5601) includes materials made of natural and man-made fibres for padding, stuffing and hygienic purposes. Felt (heading 5602) may be impregnated, coated or laminated and finds wide application in industry, construction and clothing production. Nonwovens (heading 5603) represent a dynamically growing market segment, used in medicine, hygiene, construction and agriculture. Special yarns (heading 5606) include chenille yarns, loop yarns and core yarns. Twine, cordage and ropes (heading 5607) are made of synthetic, natural or metallic fibres and are used in shipping, construction and agriculture. Nets and netting (heading 5608) include fishing nets, sports nets and safety nets. Chapter 56 is cross-cutting in nature -- products classified here are manufactured from various types of fibres, and classification is determined by the form of the final product, not the raw material itself.

Customs duty rates in Chapter 56 are differentiated depending on the product. Textile wadding and articles thereof (5601) are subject to rates from 4% to 6.5%. Felt (5602) carries rates from 5% to 8%. Nonwovens (5603) have rates from 2.2% to 6.5%, with certain technical nonwovens benefiting from lower rates. Twine, cordage and ropes (5607) are subject to rates from 5% to 12% depending on the material and application. Nets and netting (5608) carry rates from 5% to 12%. A 23% VAT is added to each import.

When classifying goods in Chapter 56, the key factor is determining the product form: wadding, felt, nonwoven, special yarn, twine, cordage, rope or net. For felts and nonwovens, it is relevant whether they are impregnated, coated or laminated. The surface mass of nonwovens determines the classification to a specific subheading. Ropes and twine are classified by material and cross-section diameter. Finished articles made from materials of this chapter, such as clothing interlinings or sealing tapes, may also be classified here.