Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn

Heading 5606 covers gimped yarn, chenille yarn (including flock chenille yarn) and loop wale-yarn. These are special types of yarn with atypical structure - gimped yarn has a core wrapped with other fibres, chenille yarn has a velvety surface, and loop yarn forms loops on its surface. Import of these yarns into the EU is subject to duty rates of 5% to 7.2%. These are speciality yarns used in the production of decorative fabrics, upholstery, rugs and fashion clothing. Fibre composition labelling and REACH compliance are required. Heading 5606 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 5606 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 5606 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 yarns into the EU is subject to duty rates of 5% to 7.2%. Fibre composition labelling and REACH compliance are required. Speciality yarns (gimped, chenille, loop) are classified under heading 5606. Duty rates range from 5% to 7.2% depending on the yarn type. Horsehair yarn is excluded from this heading. Full fibre composition labelling of the yarn is required. When importing goods under heading 5606 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 5606 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 5606 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 5606 covers gimped yarn, chenille yarn and loop wale yarn. Key: yarns with special structure. Chenille yarn has short fibres inserted perpendicularly to the core. Gimped yarn — core wrapped with another yarn. Common mistake: textured yarn (5402) as gimped. Chenille fabrics — 5801. Decisive: special yarn construction.