KNITTED OR CROCHETED FABRICS

Chapter 60 of the EU Customs Tariff covers knitted or crocheted fabrics, i.e. fabrics sold by the metre rather than as finished garments. This is a materials chapter, classifying knitted fabrics intended for further processing in the apparel, furniture and technical industries. CN codes begin at heading 6001 (pile knitted fabrics, including artificial fur of knitted fabric) and end at heading 6006 (other knitted or crocheted fabrics). Pile knitted fabrics (6001) include plush, fur-like and loop pile materials produced by knitting techniques. Knitted fabrics of a width not exceeding 30 cm (6002-6003) include warp and weft knitted fabrics in narrow format. Knitted fabrics of a width exceeding 30 cm containing elastomeric yarn (6004) are essential for the production of underwear, sportswear and swimwear. Warp knitted fabrics (6005) include knitted lace, tulles and nets. Other knitted fabrics (6006) represent the broadest category, encompassing jersey, interlock, double-face and other weft knitted fabrics. Chapter 60 does not cover finished knitted garments, which are classified in Chapter 61. Correct classification of knitted fabrics depends on the manufacturing technique, fibre composition, surface weight and the presence of elastomeric yarn.

Duty rates on knitted fabrics are relatively high owing to their advanced level of processing. Pile knitted fabrics (6001) are subject to rates of 8% to 12%. Narrow knitted fabrics (6002-6003) carry rates of 8% to 12%. Knitted fabrics containing elastomeric yarn (6004) are subject to rates of 8% to 12%. Warp knitted fabrics (6005) carry rates of 8% to 12%. Other knitted fabrics (6006) have rates of 8% to 12%. Most knitted fabrics are subject to similar duty rates, with minor variations depending on fibre composition. Customs duty is supplemented by 23% VAT.

Classification of knitted fabrics requires determination of the manufacturing technique (weft knitting, warp knitting, crocheting), the presence of pile (plush, loops), the width of the material (up to 30 cm or above) and the content of elastomeric yarn. For knitted fabrics of a width exceeding 30 cm, the key distinction is between warp knitted fabrics (6005) and weft knitted fabrics (6006). Fibre composition determines the subheading: cotton, synthetic fibres or other fibres. Finished knitted garments are classified in Chapter 61.