63023200
OTHER MADE-UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS›Bed linen, table linen, toilet linen and kitchen linen
Of man-made fibres
Classification scope and typical products
CN code 6302 32 covers bed linen of man-made synthetic fibres, other than printed, not knitted or crocheted. This subheading includes sheets, duvet covers and pillowcases of bleached, piece-dyed or yarn-dyed synthetic woven fabrics without printing. Typical products include dyed polyester microfibre bed linen, polyester sateen and polyester-cotton blended fabrics with polyester predominating. Classification requires the material to be woven, synthetic fibres to constitute the predominant component by weight, and the fabric not to be printed. Jacquard fabrics of dyed synthetic yarn are also classified here. Notes to Chapter 63 define requirements for made-up textile articles.
Regulatory requirements and chemical safety
Importing unprinted synthetic bed linen into the EU is subject to Regulation (EU) No 1007/2011 on labelling. The label must state fibre composition using correct synthetic fibre names. REACH regulates chemicals used in dyeing and finishing synthetic fabrics, including disperse dyes used for polyester dyeing. Restrictions apply to azo dyes (entry 43, Annex XVII), formaldehyde and flame retardants. Regulation (EU) 2023/988 (GPSR) requires general product safety. Synthetic bed linen intended for allergy sufferers and children is subject to additional scrutiny regarding allergenic substances. Importers should hold documentation confirming the chemical safety of the product.
Import procedures and tariff preferences
The customs declaration for unprinted synthetic bed linen under CN 6302 32 requires standard documentation. MFN duty rates must be verified in TARIC. Preferential rates may be available under EU FTAs and the GSP scheme. Imports from China dominate the synthetic bed linen segment in the European market. Importers should check TARIC for current trade measures. Rules of origin for synthetic textiles under EU FTAs typically require at least two processing stages in the country of origin. Documentation includes the commercial invoice, transport document, fibre composition specification and proof of origin. VAT applies on import. Correct distinction between code 6302 22 (printed) and 6302 32 (other) is important for proper classification.
Unprinted synthetic bed linen — CN 6302 32
Unprinted bed linen of synthetic fibres under CN 6302 32 carries a 12% EU duty. This covers plain polyester sheets, microfibre bed linen and synthetic blends. Synthetic fibres must predominate by weight. China is the primary source. Correct fibre labelling under EU Regulation 1007/2011 is required.
Frequently asked questions
What distinguishes CN 6302 32 from CN 6302 22?
CN 6302 32 covers woven synthetic bed linen that is not printed – including bleached, piece-dyed or yarn-dyed products. CN 6302 22 covers printed woven synthetic bed linen. The distinguishing criterion is the presence or absence of printing on the fabric. In both cases synthetic fibres must predominate by weight.
Is dyed polyester microfibre bed linen classified under CN 6302 32?
Yes. Bed linen of piece-dyed polyester microfibre (without printing), woven, is classified under CN 6302 32. Polyester microfibre is a synthetic fibre, and piece-dyeing does not constitute printing. If the microfibre fabric features a printed design, classification changes to CN 6302 22.
Which dyes used in polyester are restricted under REACH?
Disperse dyes used for polyester dyeing are subject to REACH restrictions, particularly entry 43 of Annex XVII on azo dyes releasing aromatic amines. The concentration of amines must not exceed 30 mg/kg. Certain disperse dyes may cause contact sensitisation and are subject to additional safety assessment. Importers should require test reports from suppliers.
What duty applies to unprinted synthetic bed linen CN 6302 32?
Unprinted synthetic bed linen under CN 6302 32 carries a 12% EU duty. GSP rates may apply. Import VAT is charged on customs value plus duty.
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