Felt, whether or not impregnated, coated, covered or laminated

Heading 5602 covers felt, whether or not impregnated, coated, covered or laminated. Felt is a textile material produced by interlocking fibres through heat, moisture and pressure, without spinning or weaving. Felt may be made of wool, synthetic fibres or blends. Import of felt into the EU is subject to duty rates of 6.3% to 8%. Felt is used in the clothing, footwear, furniture, automotive and construction industries. Fibre composition labelling and REACH compliance are required. Heading 5602 is part of Chapter 56 (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 5602 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 5602 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 felt into the EU is subject to duty rates of 6.3% to 8%. Fibre composition labelling and REACH compliance are required. Duty rates for felt range from 6.3% to 8% depending on composition and processing. Impregnated or laminated felt is classified under the same heading as plain felt. Fibre composition labelling (wool, synthetic, blend) is required. Technical felt for industrial applications may require additional certification. When importing goods under heading 5602 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 5602 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 5602 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 5602 covers felt, whether or not impregnated or coated. Key distinction from 5601 (wadding) and 5603 (nonwovens): felt is produced by felting fibres. Needle-punched felt — here, but thermally/chemically bonded nonwovens — 5603. Felt backed with fabric depends on essential character. Common mistake: needle-punched nonwovens as felt. Decisive: felting as production method.