CN code 620140 covers men's and boys' overcoats, capes and similar articles made of artificial fibers, other than knitted or crocheted. Artificial fibers differ from synthetic fibers in that they are produced from processed natural polymers, primarily cellulose. This group includes viscose, modal, lyocell (Tencel), cellulose acetate, and cupro. Classification requires that the artificial fiber constitutes the dominant component by weight of the outer shell. Coats from blends where viscose or lyocell accounts for more than 50 percent of the outer fabric weight are classified under 620140. These products are distinguished by their specific hand feel, hygroscopic properties, and drape, making them popular in formal and semi-formal clothing segments.

Overcoats made of artificial fibers require precise fiber composition labeling. Regulation (EU) No 1007/2011 defines the names of individual artificial fibers - manufacturers must use terms such as viscose, modal, lyocell, or cellulose acetate rather than trade names like Tencel. Fiber percentages are stated with a tolerance of up to 3 percent by weight. Regarding chemical safety, REACH requirements apply, including restrictions on formaldehyde used in cellulosic fabric finishing processes, which are particularly susceptible to formaldehyde resin treatment. Heavy metal content in reactive dyes commonly used for viscose dyeing is also controlled. The GPSR imposes product traceability obligations and requires economic operators to conduct risk assessments.

Importing artificial fiber overcoats into the EU follows standard customs procedures for Chapter 62 clothing. Origin rules require double transformation - spinning and making-up must take place in the preference beneficiary country. Correctly distinguishing artificial from synthetic fibers is critical, as errors lead to misclassification and potential penalties. Customs authorities may conduct laboratory analysis of fabric samples to confirm the fiber type. Viscose and lyocell are produced mainly in Asia, with China, India, and Indonesia being key exporters. When importing from these countries, traders should verify the availability of preferential tariffs under the GSP system or bilateral trade agreements. Import documentation should include material specifications stating the type and proportion of artificial fibers.

Woven overcoats under CN 6201 40 in Chapter 62 cover garments made from woven fabrics, as distinct from knitted items in Chapter 61. Importers must correctly declare the predominant material - cotton, synthetic or artificial fibres determine the subheading and duty rate. When importing lined overcoats, the outer fabric serves as the classification criterion. Mixed fabrics are classified according to the fibre with the greatest share by weight.