ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED

Chapter 62 of the EU Customs Tariff covers made-up articles of apparel and clothing accessories, not knitted or crocheted, i.e. primarily woven garments. Analogous to Chapter 61, it is one of the most important commercial chapters, encompassing imports of woven apparel from around the world. CN codes begin at heading 6201 (woven overcoats and jackets, men's) and end at heading 6217 (other made-up clothing accessories). The chapter covers overcoats, jackets, suits, ensembles, blazers, trousers, dresses, skirts, blouses, shirts, underwear, nightwear, swimwear, handkerchiefs, ties, shawls, gloves and other accessories. Classification is based on the same criteria as in Chapter 61: type of article, gender and age of the wearer, fibre composition. The crucial distinction is between woven apparel (Chapter 62) and knitted apparel (Chapter 61). Garments made of felt, nonwovens and impregnated fabrics are also classified in Chapter 62 if they are not knitted. Imports of woven apparel are subject to product safety requirements, composition labelling regulations and rules of origin.

Duty rates on woven apparel are comparable to rates on knitted apparel and are among the highest in the EU Customs Tariff. Overcoats and jackets (6201-6202) are subject to rates of 8% to 12%. Suits and ensembles (6203-6204) carry rates of 8% to 12%. Shirts and blouses (6205-6206) are subject to rates of approximately 12%. Underwear (6207-6208) carries rates of 6.5% to 12%. Ties (6215) have rates of 5.5% to 6.3%. Clothing accessories (6216-6217) are subject to rates of 7% to 8.5%. Preferential zero or reduced rates are available for importers from countries benefiting from the GSP system or free trade agreements. Customs duty is supplemented by 23% VAT.

Classification of woven apparel first requires confirmation that the article is not knitted - knitted garments belong in Chapter 61. The type of article, the gender of the wearer and the fibre composition must then be determined. Suits and ensembles must meet specific finishing criteria. Children's clothing is classified on the basis of size. Protective and workwear is classified under the same headings as ordinary garments unless it has special properties qualifying it for classification in other chapters.