T-shirts, singlets and other vests, knitted or crocheted

Heading 6109 covers T-shirts, singlets and other vests, knitted. This includes knitted garments intended for wearing, manufactured from various types of fibres such as cotton, wool, polyester, nylon and their blends. Knitted clothing is characterised by its elasticity and wearing comfort. Import of knitted clothing into the EU is subject to duty rates of 8% to 12% depending on the fibre type and article. Products must be labelled in accordance with Regulation (EU) No 1007/2011 (fibre composition), bear CE marking for children's clothing, and comply with REACH standards for chemical substances in textiles. Heading 6109 is part of Chapter 61 (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 6109 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 6109 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 knitted clothing into the EU is subject to duty rates of 8% to 12% depending on the fibre type and article. Products must be labelled in accordance with Regulation (EU) No 1007/2011 (fibre composition), bear CE marking for children's clothing, and comply with REACH standards for chemical substances in textiles. Duty rates for heading 6109 products range from 8% to 12% depending on fibre type. Labelling of fibre composition, size, country of origin and care instructions is required. Children's clothing must meet safety requirements of Directive 2001/95/EC (product safety). Check rules of origin for preferential duty rates (GSP, free trade agreements). When importing goods under heading 6109 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 6109 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).

Heading 6109 covers T-shirts, singlets and other vests, knitted. This includes knitted garments intended for wearing, manufactured from various types of fibres such as cotton, wool, polyester,. Distinction from 6108 (women's slips, pyjamas and nightdresses,) and 6110 (jerseys, pullovers, cardigans, waistcoat) requires analysis of material, form and intended use. Decisive factor: precise determination of base material, processing stage and end-use of the product.