HEADGEAR AND PARTS THEREOF

Chapter 65 of the EU Customs Tariff covers headgear and parts thereof. It is a relatively small but significant chapter of the Customs Tariff. CN codes begin at heading 6501 (hat forms and hat bodies of felt) and end at heading 6507 (headbands, linings, frames and peaks for headgear). Hat forms and hat bodies (6501-6502) are semi-finished products for further manufacture of headgear. Hats and other headgear of felt (6505) include caps, berets and moulded felt hats. Knitted or crocheted hats and headgear (6505) and those of other textile materials (6505) constitute a broad category. Headgear of rubber, plastics and other materials (6506) includes safety helmets, construction helmets, cycling helmets and firefighter helmets. Other headgear includes peaked caps, military berets and regional headgear. Parts of headgear (6507) include headbands, linings and peaks. Imports of headgear from Asia, particularly from China and Bangladesh, dominate the EU market. Protective headgear is subject to additional certification requirements relating to safety standards.

Duty rates on headgear are moderate. Hat forms and hat bodies (6501-6502) are subject to rates of 2.7% to 5.3%. Felt hats (6505) carry rates of 4.7% to 5.3%. Knitted and textile headgear (6505) is subject to rates of 5% to 8%. Safety helmets and other headgear of plastics and rubber (6506) carry rates of 2.2% to 4.7%. Parts of headgear (6507) have rates of 2.5% to 3.5%. Customs duty is supplemented by 23% VAT.

The classification of headgear depends on the material of manufacture (felt, woven fabric, knitted fabric, plastics, rubber, leather), the manufacturing technique and the intended use. Safety helmets (construction, cycling, motorcycling) are classified separately from decorative headgear. Knitted or crocheted headgear is classified in Chapter 65, not in Chapter 61, even though it is made of knitted fabric. Peaks, visors and eye shields constituting parts of headgear are classified under heading 6507.