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

Heading 5603 covers nonwovens, whether or not impregnated, coated, covered or laminated. Nonwovens are textile materials made from fibres or filaments bonded mechanically, thermally or chemically, without weaving or knitting. They are widely used in medicine, hygiene, construction and agriculture. Import of nonwovens into the EU is subject to duty rates of 4.4% to 8%. Medical and hygiene nonwovens (masks, personal protective equipment) are subject to additional certification requirements. Classification depends on the surface weight of the nonwoven. Heading 5603 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 5603 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 5603 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 nonwovens into the EU is subject to duty rates of 4.4% to 8%. Medical and hygiene nonwovens (masks, personal protective equipment) are subject to additional certification requirements. Classification depends on the surface weight of the nonwoven. REACH compliance is required. Duty rates for nonwovens range from 4.4% to 8% depending on surface weight. Surface weight is the key criterion for tariff subheading classification of nonwovens. Medical nonwovens (e.g. masks) must comply with the Medical Devices Regulation (MDR). Nonwovens intended for personal protective equipment (PPE) require CE certification. When importing goods under heading 5603 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 5603 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 5603 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.

Heading 5603 covers nonwovens, whether or not impregnated, coated or laminated. Distinction from 5602 (felt): nonwovens are bonded thermally, chemically or mechanically, not by felting. Subheadings by weight: ≤25, 25-70, 70-150, >150 g/m². Common mistake: needle felt as nonwoven. Spunlace nonwovens also here. Decisive: fibre bonding method and weight per area.