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63
Tariff Chapter 63
OTHER MADE-UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
What does Chapter 63 of the Customs Tariff cover?
Chapter 63 of the EU Customs Tariff covers other made-up textile articles, sets consisting of fabrics and yarns, worn clothing and rags. This is a residual chapter for textile articles not classified in Chapters 61 and 62. CN codes begin at heading 6301 (blankets and travelling rugs) and end at heading 6310 (rags, scrap and worn-out textile articles). Blankets and travelling rugs (6301) include both knitted and woven articles. Bed linen, table linen, toilet linen and kitchen linen (6302-6304) are among the most frequently imported articles of this chapter. Sacks and bags for packing (6305) are used in transport and storage. Tarpaulins, awnings, tents and sails (6306) are used in tourism, transport and construction. Floor cloths, dishcloths and similar articles (6307) form a broad residual category. Sets consisting of pieces of fabric and yarn for making carpets or embroidery (6308) constitute a niche category. Worn clothing and other worn textile articles (6309) are subject to specific import regulations. Rags and textile waste (6310) are imported primarily as raw material for recycling.
Duty rates in Chapter 63
Duty rates in Chapter 63 are varied. Blankets and travelling rugs (6301) are subject to rates of 8% to 12%. Bed linen and table linen (6302-6303) carry rates of 8% to 12%. Sacks for packing (6305) are subject to rates of 3% to 8% depending on the material. Tarpaulins, tents and sails (6306) carry rates of 6% to 12%. Worn clothing (6309) has a rate of 2.2% to 5.8%. Rags and textile waste (6310) benefit from rates of 0% to 2.5%. All imports are also subject to 23% VAT.
Goods classification in Chapter 63 — key considerations
Chapter 63 covers articles that do not fit into Chapters 61 and 62 (apparel) or the materials chapters (51-60). The key requirement is correct qualification of the article as a made-up textile product. Bed linen and table linen are classified by material and type of article. Worn clothing requires documentation confirming that the goods have been previously used. Rags and waste must meet the definitions set out in the notes to Chapter 63.
Frequently asked questions
What goods are classified in Chapter 63 of the Customs Tariff?
Chapter 63 covers blankets, travelling rugs, bed linen, table linen, sacks for packing, tarpaulins, tents, sails, worn clothing and rags and textile waste. It is a residual chapter for made-up textile articles not classified in other chapters.
What are the duty rates in Chapter 63?
Bed linen and blankets are subject to rates of 6.9% to 12%. Sacks for packing (6305) carry rates of 2% to 12%, and worn clothing (6309) 5.3%. Rags and textile waste (6310) are duty-free (0%). Customs duty is supplemented by 23% VAT on the customs value inclusive of duty.
How to find the correct CN code in Chapter 63?
Classification in Chapters 61 and 62 (apparel) and Chapters 51-60 (materials) must first be excluded. The type of article (blankets, bed linen, sacks, tarpaulins), the material and the condition of the goods (new, used) must then be determined. Worn clothing requires additional documentation.
Useful tools & resources
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