63029100
OTHER MADE-UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS›Bed linen, table linen, toilet linen and kitchen linen
Other - Of cotton
Classification of non-terry cotton toilet and kitchen linen
CN code 6302 91 covers toilet linen and kitchen linen of cotton, other than of terry towelling. This includes cotton towels of plain weave (non-terry), cotton kitchen cloths, dish cloths and toilet napkins of cotton fabric. Classification requires cotton to be the predominant fibre by weight and the material not to be terry fabric (which is classified under 6302 60). Cotton waffle (honeycomb) products are also classified here. Notes to Chapter 63 specify that toilet and kitchen linen must be made-up textile articles.
Regulatory requirements and product safety
Importing non-terry cotton toilet and kitchen linen into the EU is subject to Regulation (EU) No 1007/2011 on labelling. REACH regulates chemicals in cotton products including dyes and finishing agents. Azo dyes, formaldehyde and antibacterial agents are restricted. Regulation (EU) 2023/988 (GPSR) requires product safety. Kitchen cloths intended for food contact may be subject to additional requirements.
Trade and customs procedures
MFN duty rates for CN 6302 91 must be verified in TARIC. Preferential rates may be available under EU FTAs and the GSP scheme. Major suppliers include China, India, Pakistan and Turkey. VAT applies on import.
Cotton towels and bath linen — classification CN 6302 91
Cotton toilet and bath linen (bath towels, terry towels, terry bathrobes) under CN 6302 91 carries a 12% EU duty. Cotton must account for at least 50% of fibre weight. Terry towels are imported primarily from Turkey, India and Pakistan. Towel quality is measured in grams per square metre (gsm). Textile labelling is mandatory.
Frequently asked questions
What distinguishes CN 6302 91 from CN 6302 60?
CN 6302 60 covers toilet and kitchen linen of cotton terry towelling. CN 6302 91 covers cotton toilet and kitchen linen of non-terry fabric, such as plain weave, waffle weave or sateen. In both cases cotton must predominate by weight.
Are cotton kitchen cloths classified under CN 6302 91?
Yes, if made of non-terry woven cotton fabric. Kitchen cloths of cotton terry are classified under 6302 60. The fabric structure determines classification.
Which REACH requirements apply to cotton kitchen cloths?
Kitchen cloths are subject to REACH restrictions on azo dyes (entry 43, Annex XVII), formaldehyde (entry 72) and antibacterial agents. As contact products they are subject to particular chemical safety scrutiny.
What is the EU duty on cotton towels CN 6302 91?
Cotton towels and bath linen under CN 6302 91 carry a 12% EU duty. GSP preferences may apply. Import VAT is charged on customs value plus duty.
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