63049200
OTHER MADE-UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS›Other furnishing articles, excluding those of heading 9404
Not knitted or crocheted, of cotton
Classification of cotton furnishing articles
CN code 6304 92 covers other furnishing articles of cotton, not knitted. This includes decorative cushions, furniture covers and chair protectors of woven cotton fabric. Cotton must predominate by weight.
Regulatory requirements
Importing is subject to Regulation (EU) No 1007/2011, REACH and GPSR. Azo dyes and formaldehyde are restricted.
Trade and customs
MFN duty rates must be verified in TARIC. Imports from China and India dominate. VAT applies on import.
Cotton furnishing articles — CN 6304 92
Non-knitted cotton furnishing articles under CN 6304 92 include decorative cotton cushions, cotton furniture covers and interior furnishing items. The EU duty is 12%. Cotton must predominate by weight.
Frequently asked questions
What does CN 6304 92 cover?
CN 6304 92 covers woven cotton furnishing articles: decorative cushions, furniture covers, chair protectors. Cotton must predominate by weight.
Are cotton sofa covers classified under CN 6304 92?
Yes. Furniture covers of woven cotton fabric are classified under CN 6304 92.
Which REACH restrictions apply?
REACH restrictions on azo dyes (entry 43), formaldehyde (entry 72) and flame retardants apply.
What duty applies to cotton cushions CN 6304 92?
Cotton furnishing articles under CN 6304 92 carry a 12% EU duty. Cotton must exceed 50% by fibre weight. Import VAT applies.
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