Subheading 960621 of the Combined Nomenclature covers buttons made of plastics, not covered with textile material. This category includes a wide variety of garment and haberdashery buttons manufactured from polyester, polyamide, polypropylene, acrylic, polyester resins, celluloid and other plastics, regardless of their shape, size, colour or fastening mechanism — including sew-through buttons (with two or four holes), shank buttons and decorative plastic buttons. The essential condition for classification under this subheading is that the button is not covered with textile material. Buttons plaited or covered with fabric are classified under subheading 960629. Classification is based on the Notes to Chapter 96 of the Combined Nomenclature, which covers miscellaneous manufactured articles. Heading 9606 covers buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles. Importers must distinguish buttons of plastics (960621) from buttons of base metal (960622), buttons of other materials or covered with textile (960629), and from snap-fasteners and buckles classified under heading 9607 or 8308. Classification follows the General Rules for the Interpretation of the CN, in particular Rules 1 and 6. In cases of doubt, applying for Binding Tariff Information (BTI) ruling is strongly recommended, as it is legally binding for three years throughout the EU.

Importing plastic buttons under subheading 960621 into the European Union requires compliance with the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an EORI number and submit a customs declaration with the correct CN code. Standard required documents include: a commercial invoice with a description of the goods stating the material and type of button, transport document (CMR, B/L or AWB) and product specification. Plastic buttons intended to come into contact with skin must comply with the REACH Regulation, in particular restrictions on phthalates (DEHP, DBP, BBP, DIBP), bisphenol A, certain azo dyes releasing aromatic amines, and other substances of very high concern (SVHC) listed on the ECHA Candidate List. Products intended for children's use must comply with Regulation (EU) 2023/988 (GPSR) on general product safety and EN 71 toy safety standards if intended for children under 14 years of age. Plastics containing substances listed in Annex II of Regulation (EU) 10/2011 may require compliance documentation. A proof of origin (EUR.1 certificate, invoice declaration or REX statement) is required for preferential duty rates. Current MFN duty rates should be verified in the TARIC database.

MFN duty rates for plastic buttons under subheading 960621 should be verified in the current TARIC database of the European Commission. Plastic buttons are manufactured and imported mainly from China, Taiwan, India, South Korea and Turkey, as well as EU member states including Italy, Germany and Poland. Importers should consult TARIC to check whether any anti-dumping, countervailing or other trade restriction measures apply for the specific country of origin and product. Imports from countries covered by EU Free Trade Agreements, including South Korea, Japan, Vietnam, Singapore and the United Kingdom, may qualify for preferential duty rates below the MFN level. Turkey benefits from a customs union with the EU, which may affect import conditions. Claiming preferences requires compliance with the applicable rules of origin and presentation of a valid proof of origin. The Generalised Scheme of Preferences (GSP) may be available for imports from eligible developing countries. Imports from Russia and Belarus may be subject to restrictions arising from EU sanctions packages. VAT at the applicable national rate is charged in addition to customs duties. All current duty rates and trade measures should be verified in TARIC prior to importing.

Subheading CN 9606 21 covers plastic buttons not textile. When importing into the EU, verify applicable duty rates in TARIC, check CE marking requirements (if applicable), and prepare the required customs documentation. Tariff classification should be based on the General Rules of Interpretation (GIR) of the Combined Nomenclature. If classification is uncertain, applying for Binding Tariff Information (BTI) from the competent customs authority is recommended. Also verify whether the product is subject to import restrictions, sanctions, or licensing requirements.