63029900
OTHER MADE-UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS›Bed linen, table linen, toilet linen and kitchen linen
Of other textile materials
Classification scope of other toilet linen
CN code 6302 99 covers toilet linen and kitchen linen of fibres other than cotton and man-made synthetic fibres, not knitted or crocheted. This includes towels and cloths of linen, hemp, bamboo viscose and natural fibre blends. Linen and bamboo viscose towels are typical premium products. Classification requires the material to be woven and fibres other than cotton and synthetic to predominate by weight.
Regulations and labelling requirements
Importing toilet linen under CN 6302 99 is subject to Regulation (EU) No 1007/2011. The label must state correct fibre names: linen, hemp, viscose (for so-called bamboo). Towels marketed as bamboo are typically made of bamboo viscose and must be labelled as viscose. REACH regulates chemicals. Regulation (EU) 2023/988 (GPSR) requires product safety.
Trade and customs procedures
MFN duty rates for CN 6302 99 must be verified in TARIC. Linen towels are imported from China, the Baltic states and France. Bamboo viscose towels originate mainly from China. VAT applies on import.
Other toilet and bath linen — CN 6302 99
CN 6302 99 covers toilet and bath linen of textile materials not specified in CN 6302 91 (cotton) or 6302 93 (synthetic), such as linen, bamboo and hemp. The EU duty is 12%. Linen towels are a premium segment. Classification depends on predominant fibre.
Frequently asked questions
Are bamboo towels classified under CN 6302 99?
Towels marketed as bamboo are typically made of bamboo viscose, an artificial fibre. If bamboo viscose predominates by weight, the towel is classified under 6302 99 as viscose is neither cotton nor synthetic fibre.
How should bamboo viscose towels be labelled?
Under Regulation (EU) No 1007/2011, bamboo viscose towels must be labelled as viscose, not bamboo. Bamboo is not a recognised fibre name under the textile regulation. An additional note such as bamboo viscose is permissible.
Which fibres qualify toilet linen for CN 6302 99?
CN 6302 99 covers toilet linen of fibres other than cotton and synthetic: linen, hemp, viscose, modal, silk. The predominant component by weight must be other than cotton and synthetic fibres.
What products fall under CN 6302 99?
CN 6302 99 covers toilet and bath linen from materials other than cotton and synthetics, such as linen. EU duty is 12% plus import VAT.
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