63026000
OTHER MADE-UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS›Bed linen, table linen, toilet linen and kitchen linen
Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton
Classification of cotton terry toilet and kitchen linen
CN code 6302 60 covers toilet linen and kitchen linen of terry towelling or similar terry fabrics of cotton. This includes bath towels, hand towels, kitchen towels, face cloths and bath mats of cotton terry. Cotton terry is characterised by its looped pile structure providing high absorbency. This is one of the most significant subheadings in textile trade due to mass production and import volumes. Classification requires the material to be of terry looped fabric and cotton to be the predominant fibre by weight. Notes to Chapter 63 define toilet and kitchen linen as made-up textile articles for bathroom and kitchen use. Microfibre synthetic towels are not classified under this code.
Regulatory requirements and safety
Importing cotton terry towels into the EU is subject to Regulation (EU) No 1007/2011 on fibre composition labelling. Terry towels must carry a label stating fibre composition. REACH regulates chemicals in cotton terry including dyes, softeners and antibacterial agents. Azo dye restrictions (entry 43, Annex XVII) and formaldehyde limits (entry 72) apply fully. Towels for infants are subject to stricter limits. Regulation (EU) 2023/988 (GPSR) requires general product safety.
Trade and import procedures
MFN duty rates for cotton terry towels under CN 6302 60 must be verified in TARIC. The EU has applied trade measures on cotton towels from certain countries. Preferential rates may be available under FTAs and the GSP scheme. Major suppliers include China, Pakistan, India, Turkey and Egypt. Documentation includes commercial invoice, transport document and proof of origin. VAT applies on import.
Cotton kitchen linen — EU classification CN 6302 60
Cotton kitchen linen (tea towels, dish cloths) under CN 6302 60 carries a 12% EU duty. Cotton must account for at least 50% of fibre weight. Major sources include India, Pakistan and Turkey. Textile labelling under EU Regulation 1007/2011 is required.
Frequently asked questions
What does CN 6302 60 cover?
CN 6302 60 covers toilet and kitchen linen of cotton terry: bath towels, hand towels, kitchen towels, face cloths and bath mats. Cotton must predominate by weight. Synthetic microfibre towels are classified elsewhere.
Which chemicals in cotton towels are restricted?
Azo dyes (entry 43, Annex XVII REACH), formaldehyde (entry 72), antibacterial and softening agents are restricted. Stricter limits apply to infant towels. Importers should hold laboratory test reports.
Are anti-dumping duties applicable to cotton towel imports?
The EU has historically applied trade measures on cotton towels from certain countries. Importers must check TARIC before each import for current anti-dumping or countervailing duties on towels from the specific country of origin.
What is the EU duty on cotton kitchen towels CN 6302 60?
Cotton kitchen linen under CN 6302 60 carries a 12% EU duty. GSP and EBA preferences may apply. Import VAT is charged on customs value plus duty.
Useful tools & resources
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